[Issuing authority address]
Dear Sir/ Madam,
[Reference: PCN number/ date of issue]
I am writing to formally challenge the above Penalty Charge Notice.
In accordance with the Traffic Management Act 2004, my challenge is on the basis that at the time the above PCN was issued, I was not the owner of the vehicle concerned.
[State whether the contravention occurred either by a previous or new owner and dates when your ownership began or ceased]
Please find enclosed evidence to this effect, in the form of [give details and why it backs up your case].
The contact details of the vehicle owner at the time the PCN was issued are as follows:
[New/previous owner name and address]
For this reason I look forward to receiving notification that my liability for the Penalty Charge Notice has been cancelled within 28 days.
Please do not hesitate in contacting me using the above contact details should you require any additional information.