The 21-day DPN clock starts on the issue date, not delivery. Distinguishing...
https://tysonvadd422.timeforchangecounselling.com/how-do-i-calculate-the-21-day-deadline-on-a-director-penalty-notice
The 21-day DPN clock starts on the issue date, not delivery. Distinguishing between lockdown and non-lockdown notices is vital to avoid personal liability for your clients