From 1^st April 2010 :-
 
            a) all businesses with an annual VATable  turnover in excess of 
                 £100k    

                 and

            b) all new business registrations
 
will be obliged to :-
 
i) file online their quarterly VAT Returns (for return periods
   commencing on or after 1^st April 2010)
  
   and
 
ii) make electronic payment of any VAT payable to HMRC.
 
 
We expect HMRC to issue further guidance / instructions in the run up to 1^st April 2010.