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Using a PN requires you to competently write a PN for a start and then know how to write any necessary follow up Notices if they attempt to ignore it. If it is taken to court you then have to know how to hold your position in court with it and make sure you don’t get chucked under the bus by the judge. So there is lots and lots of learning and study that needs to be done before tackling a PN. Tax department and Councils and banks are notoriously difficult (but not impossible) to get over the line with this one.