Whilst the TMA does not make the following requirements, if your challenge is received within 14 days of the issue date of the PCN, we will hold the case at the discounted amount (for one occasion only) until we have considered your comments and have sent you a reply. If we accept your challenge we will cancel your PCN and inform you in writing. If we reject your challenge we will inform you in writing and re-offer a 14 day period in which a discounted payment would be accepted as full and final payment to close the case. Your options for further contesting the PCN will be outlined in the rejection letter.