A Director Penalty Notice (DPN) is serious, but it is manageable if you act...
https://wiki-legion.win/index.php/Can_a_Director_become_personally_liable_for_PAYG_withholding_if_the_business_is_struggling%3F
A Director Penalty Notice (DPN) is serious, but it is manageable if you act fast. You only have 21 days from the issue date to respond