From 1 April 2012, all VAT-registered businesses must send their VAT returns online and pay their VAT electronically.
Currently, only newly-registered businesses, and those with turnovers of more than £100,000, have to file and pay their VAT online.
The new rules will cover VAT returns filed for accounting periods beginning on or after 1 April 2012.
To file your VAT return online, you’ll need to register for HMRC’s VAT Online Services
Further help and advice is available from the HMRC website by clicking here