All VAT returns must filed electronically by 1 April 2012
Since April 2010 all businesses with a VAT exclusive annual turnover over £100,000
and all newly registered businesses have been required to file online.
This year the online filing requirement is being extended to all VAT-registered
businesses. Those businesses which have been able to continue filing paper VAT
returns will no longer be able to do so from 1 April 2012.