HMRC have recently updated the VAT online guidance on their website.

This takes into account feedback particularly in the following areas:

• Inclusion of a strong recommendation that the business set up an email reminder as they will no longer receive a paper VAT return through the post;
• Specific timing message for when to set up an online Direct Debit instruction;
• A clear message not to complete boxes 3 & 5 as these are auto calculated by the online service.