All businesses with turnover of £100,000 or more will be required to file and pay VAT by electronic methods from April 2010, as will businesses which register for VAT from 1 April 2010, irrespective of size.
A default surcharge may also be due if a return is filed late, but the new penalties in Regulation 25A(17) apply only to a failure to make a return by the specified method. The penalties increase according to the VAT exclusive turnover of the person failing to make the return by the required method, and are:
Turnover £100,000 and under - £100
The new Regulations also specify that the due date for the return may be varied if the return is required to be submitted electronically, including a right to vary the due date if no payment is due. However, a payment return must also be paid electronically for the extended due date to apply – businesses which are normally repayment traders which very occasionally submit a return for payment should therefore ensure that they have set up a direct debit authority or other automated payment facility to avoid being caught out. 
HMRC has also issued a reminder of the VAT Online services events which will provide support to those who want to know more about VAT Online. These will be held as follows :
Glasgow 18 November 2009
The Regulations which underpin mandatory online filing for VAT were approved on 10 November, and are now available as The Value Added Tax (Amendment)(No 4) Regulations 2009. (SI 2009/2978