Waving a magic wand
VAT Notes 2 of 2011 states:
"All remaining VAT businesses ... will have to submit their VAT returns online and pay electronically."
A little further down the page it emphasises :
"If you do not have a computer or internet connection, you are still required to submit your returns online from April 2012"
"After signing up, HMRC recommend that you set up an email address on the 'At a glance page' to receive email alerts to remind you each time a VAT return is due"
"We have a range of services for disabled people including guidance in Braille...."
So they will send a email Braille alert to people without a computer to remind them to submit an online return
"All remaining VAT businesses ... will have to submit their VAT returns online and pay electronically."
A little further down the page it emphasises :
"If you do not have a computer or internet connection, you are still required to submit your returns online from April 2012"
"After signing up, HMRC recommend that you set up an email address on the 'At a glance page' to receive email alerts to remind you each time a VAT return is due"
"We have a range of services for disabled people including guidance in Braille...."
So they will send a email Braille alert to people without a computer to remind them to submit an online return