September 2009

VAT - Compulsory Online from April 2010

From April 2010 VAT returns must be filed online and the liability must be paid electronically for all businesses with turnover (excluding VAT) in excess of £100,000 per annum.

Businesses which register for VAT with an effective date of 1 April 2010 or later will be required to make their returns and pay online irrespective of size.

Registering to file online is simple if the business has the necessary information, but there may be a delay if the original VAT registration certificate cannot be located.

To register to file VAT returns online you will first need to be registered with the Government Gateway.