Pre-Sep mock 2024 Q 19

Hello Jilly,

In this question from the mock (Pre-Sep mock 2024 Q 19)

Did Morven reached the forth point of Vat filing and payment late or not

because she is telling that he reached but the answer is telling
-Any further late returns filed will incur a £200 penalty unless 12 month has passed without a late return.

So it is not clear if Morven reached the forth point or not ,

Thanks,

From the question:
Morven was late submitting the VAT returns and making the VAT payment for the VAT quarters ending 30 June 2023, 30 September 2023 and 31 December 2023 with her most recent VAT return and payment for the period ending 31 March 2024 being made seven days late. 

Morven issues VAT invoices for some of her supplies.