Paul Holleran's Brakes will arrive at the Jakemans Community Stadium looking to do the double over the Pilgrims following September's 2-0 victory at the New Windmill Ground.
A lot has changed since the two sides last met in Warwickshire. George Sykes-Kenworthy, Jordan Burrow, Jake Wright jnr, Connor Dimaio, George Sykes-Kenworthy and Jake Leake, who all started in that game, have either left the club or will be out injured.
United have also recaptured some of their good early season home form, unbeaten in four at home under new boss Paul Cox with Shiels scoring in all four of those matches.
But the Pilgrims skipper is taking nothing for granted, especially after last week's results in the National League North which saw strugglers Telford hold leaders Gateshead and basement bots Farsley Celtic take three points from highflying Kidderminster Harriers.
"It's how crazy this league's been. Some of the lads were mentioning some of the results and there's been some crazy results," Shiels said.
"Everyone's beating everybody. There's no teams in this league where it's an easy game.
"We've got to go into every game and apply ourselves correctly. If we do that I'm sure we'll do ok."
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