Even your video on how to submit a VAT return is out of date as it makes no mention of the additional security needed of a text code which assumes you can actually receive it. Pity HMRC dont realise some parts of UK still dont have reliable mobile reception so this layer of security is impossible to comply with. Still its a good cash generator screwing businesses that cannot comply with assessments and penalties.
This is the response for both posts made in 21/12/18.
If you are having trouble with receiving your 2 step verification code via landline or mobile phone, you may wish to consider downloading the HMRC App from the app store onto your mobile or tablet device. Once downloaded the app will continuously give you a new code every 30 seconds, even if you have no signal.
From April 2012 all business are required to submit their VAT Returns online. Exceptions to this are if the business is subject to an insolvency procedure etc.
Please see the following link which explains this: