From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil returns) https://www.gov.uk/guidance/penalty-points-and-penalties-if-you-submit-your-vat-return-late
From 1 January 2023, you’ll get penalty points if you submit a VAT Return late (including nil returns) https://www.gov.uk/guidance/penalty-points-and-penalties-if-you-submit-your-vat-return-late