It’s on the Atom Support pages on the Naim website:
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Firstly unplug any connected speakers and the power cable.
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Press the Play/ Pause and Input buttons on the front panel while powering up the Uniti Atom.
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Continue to hold for 5 seconds.
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Release the Play/ Pause and Input buttons.
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Wait for the Uniti Atom to complete the factory reset and go into Stand-by.
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Press the Power button to power up the product.