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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: letter of offer: specimens - penalty only

Some cases will be settled for penalties only for example where a Regulation 72(5) Condition B or Regulation 9(5) condition B direction is made.

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

Individual/sole trader (Word 30KB)

Partnership (Word 32KB) - England, Wales and Northern Ireland

Partnership (Word 30KB) - Scotland

Company (Word 31KB)