Director Penalty Notices are a ticking clock, and the 21-day window begins from...

https://high-wiki.win/index.php/Stop_Playing_Roulette_with_the_ATO:_The_Most_Common_Mistakes_Solicitors_Make_with_DPNs

Director Penalty Notices are a ticking clock, and the 21-day window begins from the notice date. Understanding the critical difference between a lockdown and a non-lockdown DPN is essential for determining your client’s survival path