On 1st April 2012 all VAT registered businesses will need to submit their VAT returns online.
This marks an extension of the current rules which exclude businesses with a turnover of less than £100,000. It will apply to all accounting periods starting after April 1st 2012.
You should note that HMRC will not send you a return automatically, you need to register. Not registering will not constitute an excuse for not submitting VAT returns!
To register visit the HMRC website https://online.hmrc.gov.uk/registration/