VAT-registered businesses are being urged to get ready now for major changes to VAT return filing and payment coming in next April.

From 1 April 2010, those with an annual turnover of £100,000 or more (excluding VAT) will have to file their VAT returns online and pay their VAT electronically.

Under the changes, businesses registering for VAT on or after 1 April 2010 will also have to file their return online and pay electronically, whatever their turnover.

HMRC guidance on the changes and registration for the online service is available below at 2.08.