Since April 2010 most VAT-registered businesses have been required to submit their VAT Returns online and pay any VAT due electronically. HM Revenue & Customs (HMRC) plans, from 1 April 2012, to extend this requirement to all VAT-registered businesses, apart from a very small number who will be exempt.
This guide explains what action you need to take to start submitting your VAT Returns online. It also tells you where you can get more information and advice.
Follow link for more information http://www.hmrc.gov.uk/vat/vat-online/moving.htm