If you need to file a VAT return, you’ll soon be required to submit it electronically. Well, I say ‘required’ – there are two ways you can avoid it. Currently, if you turnover £100k+ you don’t have to file online if you’re subject to an insolvency procedure. Or if:
HMRC is satisfied that your business is run entirely by individuals who have a religious conscience objection to using computers
Sure – maybe you’re an Amish-ish businesspeople who doesn’t do electronics. But there’s no paper submission if you simply don’t want to use computers. So HMRC distinguishes between “I think” and “I believe”. I am forced to conclude the latter is a spell.