A Director Penalty Notice lands and the 21-day clock starts immediately....

https://www.bookmarkmaster.win/facing-a-dpn-the-21-day-clock-starts-on-the-issue-date-and-knowing-if-it-s-a

A Director Penalty Notice lands and the 21-day clock starts immediately. Knowing whether it’s a lockdown or non-lockdown DPN changes everything for your client's liability