VAT Filing On Line
The HMRC VAT online service helps businesses to file VAT returns quickly and make electronic payments.

VAT management will be switching to online filing and electronic payment only from April 2010. If turnover is more than £100,000, businesses will have to file their VAT return online for accounting periods that start on or after 1 April 2010.

Or if businesses register for VAT on or after April 1 2010, they will have to file online regardless of turnover. (source: www.hmrc.gov.uk)