Not sure why you are being combative in tone EndlessLight, we are all reasonable people here. I thought sharing information might help others. I didn't write the government guidance. I just have to work with it.
I meant the students who arrive within 30 mins of registration closing do not get a U code (they'd get an L code). Those arriving 31 minutes after registration closes up to PM registration get a U code. Unless there is another authorised reason for the lateness, of course. For example transport issues, medical appointments etc. The U code is just for lateness when there is no valid reason for arriving so late.
Chasqui google for a document called working together to improve school attendance, it became statutory on 19th August 2024.
Whilst it's been I place for a while, now it's statutory it means the penalty notice processes has changed in some local authorities (inc mine). So given we are less than 5 term days in, these changes are still very new and I, as Attendance Champion, don't know with enough certainty how my LA will be managing the details of the processes. Like what evidence they will be asking for, for example.
But to answer the point of your copy and paste (I think), our school has had a big overhaul of the attendance support processes with this change. Penalty notices are last resort because what we really want is for the child's attendance to be better. If we have parents (like above) who just think "fuck it, I don't care if my child's off school" then I'd be asking my DDSLs to look at why the parent is so disengaged and try to change that, but ultimately I would consider that family right for a fine. Another family, with other context for the unauthorised absence, maybe they are actively engaging in support and attendance is improving, so maybe not.
HTH