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

https://alpha-wiki.win/index.php/If_the_company_lodged_on_time_but_cannot_pay,_is_that_automatically_non-lockdown%3F

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