When a Director Penalty Notice lands, the 21-day clock starts from the issue...
https://www.beacon-bookmarks.win/a-dpn-starts-a-21-day-clock-from-the-issue-date-knowing-the-difference-between
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