Dealing with a Director Penalty Notice? You have exactly 21 days from the issue...
https://high-wiki.win/index.php/Stop_Playing_Roulette_with_the_ATO:_The_Most_Common_Mistakes_Solicitors_Make_with_DPNs
Dealing with a Director Penalty Notice? You have exactly 21 days from the issue date to act. Identifying whether it’s a lockdown or non-lockdown DPN is critical for your client’s strategy