Currently one has the choice of submitting VAT return online or on paper. However, HMRC plans to phase out paper returns from April 2010.
Paper returns should be sent to: HMRC, VAT Controller, VAT Central Unit, BX5 5AT.
If one needs to use a courier service to deliver a VAT return, it should be sent to: HMRC, Alexander House, Southend, SS99 1AA.