If your business has a VAT turnover of less than £100,000, and you registered for VAT before 1 April 2010, you will be legally required to file your VAT return online and pay any VAT due electronically in 2012.
This requirement is likely to become statutory for returns submitted from April 2012 and means that virtually all VAT reigstered businesses will meet the legal requirements to file online.
Act now to avoid the rush
HMRC would like to encourage paper - filing customers to act early and sign up during 2011 - so that when the April 2012 deadline takes effect, you will already be familiar with the online service and be working successfully with it.
Go to https://businesslink-online.hmrc.gov.uk for information on how to sign up for the first time.