Surcharge VAT

Hi Sir, When a company is late with submitting a VAT return on time , will be charge up to 15% in the 4th default period. What happens if the company is still late (let’s say 6th quarter following each other) with submitting the VAT returns,and it has already been charged the 4th default penalty of 15%? Do we start the surcharge period all over again? If yes, do we then treat the first default in the new period as “a HMRC notice period” and thus no penalty?