In January we reported on HMRC’s consultation on its e-filing requirement.
In April 2012 HMRC stated that all business must file and pay VAT electronically through its online portal. Unfortunately, some businesses are unable to use or access the Internet to meet this requirement. Following the recent consultation, HMRC has agreed to introduce an enhanced telephone system to enable those without access to the internet to file by phone. HMRC will provide detailed guidance in due course, including guidance for taxpayers filing by paper.