HMRC have changed their policy as regards when VAT payments made by cheque are treated as being made. Payments are now treated as being made when the cheque clears rather than when the cheque is received. This means that cheque payments should be sent in sufficient time to ensure that the payment clears by the due date. Further details are available on the HMRC website.
Since 1 April 2010, VAT registered traders with a turnover of £100,000 or more and anyone who registers on or after 1 April 2010 must make their VAT returns onlineand pay andy VAT due electronically.