Ignoring a Director Penalty Notice is the biggest mistake you can make. The...

https://city-wiki.win/index.php/Are_DPNs_still_a_%22last_resort%22_tool,_or_is_the_ATO_using_them_earlier_now%3F

Ignoring a Director Penalty Notice is the biggest mistake you can make. The 21-day clock starts the moment it is issued, not when you open it