Since 1 April 2010 is has been compulsory for all VAT registered businesses with a turnover of £100,000 or more to file their VAT returns online and to pay their VAT by electronic means.
From 1 April 2012 it becomes compulsory for all VAT registered businesses to file their VAT returns online and pay electronically. HM Revenue & Customs will accept payments by BACS, CHAPS or by Bank Giro Credit transfer.
In addition from 1 August 2012 any business looking to either register or deregister will have to do so online.
