A Director Penalty Notice (DPN) isn't the end, but the 21-day clock is ticking...

https://charlie-wiki.win/index.php/Is_Late_Lodgement_Worse_Than_Late_Payment_for_DPN_Risk%3F

A Director Penalty Notice (DPN) isn't the end, but the 21-day clock is ticking from the date on the letter. If your BAS or SGC returns were lodged on time, a "non-lockdown" DPN gives you options like payment plans or restructuring