Submitting your VAT return online became compulsory from 1 April 2010. This requirement only applied to either businesses registered after 1 April 2010 or businesses with an annual turnover exceeding £100,000. For businesses with a turnover of £100,000 or less the compulsory requirement to submit VAT returns online will be mandatory from 2012. Though no exact date is set, the expectation is that it will fall in line with the financial year. This two year time frame will allow HM Revenue & Customs to work through the teething problems highlighted by the 1 April 2010 implementation. In addition, HM Revenue & Customs will be producing more targeted advice for entities affected by the 2012 requirements.