[DL-8435] Updated the VAT (MTD) End-to-End Service Guide, following r…

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source/documentation/hints.html.md

@@ -12,7 +12,7 @@ By displaying appropriate prompts, MTD software could help customers to meet the
 
 In January 2023, HMRC is introducing a new points-based system for late submissions. It is designed to be more lenient to those who make the occasional slip-up, whilst still penalising those who repeatedly avoid their obligations.
 
-The following hints will help you to build appropriate prompts into your software to assist customers to submit their VAT returns on time, preventing them from getting a late submission penalty. For customers who have submitted VAT returns late, the prompts will encourage them to submit future VAT returns on time in order to reset their points total to zero.
+The following hints will help you to build appropriate prompts into your software to assist customers to submit their VAT returns on time, preventing them from getting a late submission penalty. For customers who have submitted VAT returns late, the prompts will encourage them to submit future VAT returns on time in order to avoid a financial penalty or reset their points total to zero.
 
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source/documentation/penalties.html.md

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 # Penalties and appeals
 <!--- Section owner: MTD Programme --->
 
-The way that HMRC levies VAT penalties and interest charges has changed. The changes apply to everyone who submits VAT returns for accounting periods that start on or after 1 January 2023. Penalties for late submission and late payment are considered to be fairer, and will be more consistent across taxes when the reform is extended to other tax regimes in the future.
+The way that HMRC levies VAT penalties and interest charges has changed. The changes apply to everyone who submits VAT returns for accounting periods that start on or after 1 January 2023. This will apply to all returns; payment, repayment and nil. Penalties for late submission and late payment are considered to be fairer, and will be more consistent across taxes when the reform is extended to other tax regimes in the future.
 
 Businesses that do not submit VAT returns on time will receive penalty points. When the number of penalty points reaches a threshold, HMRC will levy a penalty charge.