Changes to VAT penalties and interest charges if you submit a VAT Return for an accounting period starting on or after 1 January 2023.
https://www.gov.uk/government/collections/vat-penalties-and-interest

Changes to VAT penalties and interest charges if you submit a VAT Return for an accounting period starting on or after 1 January 2023.
https://www.gov.uk/government/collections/vat-penalties-and-interest