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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: letter of offer: problems

More information on letters of offer can be found in the Enquiry Manual.

These include

  • employers or contractors who submit their own drafts EM6326 
  • delays in acceptance EM6327 
  • conditional terms EM6335 
  • who should sign the offer EM6350 
  • the danger of simply banking any cheque received with the letter of offer EM1937 
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) EM6343(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

For guidance on problems with the expected offer see COG914170 and EM6000 onwards.