HMRC have advised important changes as follows:
“For accounting periods starting on or after 1 January 2023, the default surcharge will be replaced by new penalties for VAT returns that are submitted late and VAT which is paid late. The way that VAT interest is calculated will also change.
These changes affect everyone who submits VAT returns, including nil or repayment return customers.”
These changes were announced in May 2022, as per the first link below. The second link is to new details released by HMRC in November 2022.