From 1st April 2012, online filing will become compulsory for all VAT registered businesses, and all payments will need to be paid electronically (direct debit, BACS, debit/credit card or at a bank counter). To ensure you are geared up in time to submit and pay online, make sure you have your unique user ID from HMRC in good time, as this can take several weeks to arrive. For further advice, or to ask us to submit your returns on your behalf, contact the office.