When a Director Penalty Notice lands, the 21-day clock starts from the issue...

https://www.bookmark-step.win/the-21-day-clock-on-a-dpn-starts-when-it-is-issued-not-when-your-client-opens

When a Director Penalty Notice lands, the 21-day clock starts from the issue date. Understanding the critical fork between lockdown and non-lockdown penalties is vital for your client