Universal electronic delivery of business tax returns and individual tax returns by 2012 (with some exceptions).

REDUCED FILING PERIODS for individual SELF ASSESSMENT tax returns for paper returns of seven months, the deadline now to be 31 October (instead of the following 31 January for online returns). Computer generated paper forms will no longer be accepted after 5 April 2008.

VAT returns be filed and the tax paid electronically for accounting periods starting after 31 March 2010. Online filing and electronic payment for All NEWLY registering traders (VAT).

That Corporation Tax returns for all companies be submitted electronically after 31 March 2010 and in iXBRL format from 1 April 2011.

That large to medium employers should be required to use online services for PAYE starter and leaver forms (P45 and P46) from April 2009, and for smaller employers from April 2011.