Director Penalty Notices leave little room for error. The 21-day clock starts...

https://romeo-wiki.win/index.php/Can_I_dispute_a_Director_Penalty_Notice_instead_of_paying_it%3F

Director Penalty Notices leave little room for error. The 21-day clock starts on the issue date, so understanding the lockdown vs. non-lockdown fork is vital for your client’s defence