With regard to the VAT default surcharge, complete the following table:

Quarter to VAT return VAT paid Surcharge Penalty late late period ends 31 March 2021 Yes Yes 31 March 2022 None 30 June 2021 No No ? ?

30 September 2021 Yes No ? ?

31 December 2021 Yes Yes ? ?

31 March 2022 Yes Yes ? ?

30 June 2022 No No ? ?

30 September 2022 No No ? ?

31 December 2022 Yes Yes ? ?

Assume that any surcharge periods already in existence on 1 January 2023 will continue until they come to an end in accordance with the usual default surcharge rules.