The majority of businesses have to file their VAT returns online. HMRC have issued guidance on changes to VAT rules which introduce additional exemptions to the requirement to file VAT returns online. The changes, which came into effect at the beginning of July 2014, allow business owners that satisfy HMRC that it is 'not reasonably practicable' for them to use the online system to submit 'paper' VAT returns. HMRC will also be able to approve telephone filing as an alternative method of electronic filing in certain circumstances. If you would like any advice on VAT issues please do get in touch. Internet link: HMRC VAT Brief