Receiving a DPN is a critical moment for any SME client. Crucially, the 21-day...

https://sofiassmartblogs.wordpress.com/2026/05/10/does-resigning-as-a-director-stop-a-director-penalty-notice/

Receiving a DPN is a critical moment for any SME client. Crucially, the 21-day clock starts from the issue date, not the date of receipt