Interest and penalties

The vat account for a client was suspended following a change of address. The vat account has now been reinstated and a very long (over 3 years) vat return will now be due. Will there be any penalties/interest arising as a result?

Hi,
As long as the VAT return is submitted and paid by the due date no penalties should be incurred. You can see guidance here:   
Penalty points and penalties if you submit your VAT Return late
Thank you.