From 1 April 2012, virtually all businesses must submit their VAT Returns online and pay any VAT due electronically, for all accounting periods starting on or after 1 April 2012.

This change means all remaining businesses - those who were VAT registered before 1 April 2010 and have a VAT exclusive turnover of less than £100,000 – must also submit online VAT Returns and pay electronically from 1 April 2012. Most businesses are already doing so.

HMRC wrote to all the affected businesses during February 2012. This letter, which notified businesses that they must, in future, submit online returns and pay electronically, also included a step by step guide to signing up and submitting returns online. More information about the changes is available at http://www.hmrc.gov.uk/news/news020412.htm