A Director Penalty Notice starts a 21-day clock from the issue date. You must...

https://web-wiki.win/index.php/DPN_Triage:_What_documents_do_you_need_when_the_ATO_comes_knocking%3F

A Director Penalty Notice starts a 21-day clock from the issue date. You must identify if it’s a lockdown or non-lockdown DPN to protect your client from personal liability