HMRC online agent demos/new requirement for online filing of VAT returns

As part of the march towards online filing and away from paper filing, HMRC have produced online filing demos for agents, to illustrate their online services.

The demo includes information on online filing of VAT returns.

There are new requirement for online filing of VAT returns with effect from 1 April 2010. With effect from this date, it will be mandatory to file VAT returns online AND pay the VAT electronically in the following circumstances:

  • client has an annual turnover of £100,000 or more (exclusive of VAT);
  • client is newly registered for VAT, regardless of turnover ('newly registered' means your client registered for VAT - or should have registered - on or after 1 April 2010);
  • if your client falls into either of the groups mentioned above, they must continue to submit their VAT return online, even if their turnover drops below £100,000 in the future.