A Director Penalty Notice lands and the 21-day clock starts immediately....

https://dlf-ne.org/how-do-i-spot-a-lockdown-dpn-before-the-client-wastes-money-on-the-wrong-step/

A Director Penalty Notice lands and the 21-day clock starts immediately. Knowing whether it’s a lockdown or non-lockdown DPN changes everything for your client's liability