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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: specimens - partnerships

The following are specimen letters of offer for completion by a partnership employer in England, Wales and Northern Ireland.

The following are specimen letters of offer for completion by a partnership employer in Scotland. Where the settlement includes a voluntary employee element you should copy and paste the paragraph from one of the above specimens.