Readers are reminded that from 1 April 2010 all businesses with an annual (VAT exclusive) turnover of £100,000 or more must file their VAT returns online and pay any VAT due electronically. Any business registered for VAT on or after that date will also have to file online/pay electronically whatever its turnover.

Further details regarding registering for online services and filing online are available at http://www.hmrc.gov.uk/vat/vat-online/index.htm