HMRC internal manual

Compliance Operational Guidance

COG914750 - Supporting Guidance: employer compliance: guidance by subject: letter of offer: miscellaneous employers

Where the employer under investigation is not an individual, partnership or company, for example:

  • Councils
  • Trusts
  • Charities
  • Social Clubs
  • Unlimited Companies.

It is acceptable to utilise a company specimen and amend all references to the company to the legal entity you are dealing with.

The persons signing the offer must be in a position to commit the organisation to the terms of the offer, for example:

  Chief Executive/Chief Finance Officer/In-house accountant  
  Trusts The Trustee responsible for day to day finances plus any other Trustee
  Charities Finance Officer/In-house accountant
  Social Clubs Treasurer/Secretary/Chairman
  Unlimited Companies  
  Are invariably managed along the lines of a social club (by committee) therefore similar officials will be involved



Note: Certain employers(This content has been withheld because of exemptions in the Freedom of Information Act 2000) on occasions cause recovery problems for DMB where any balances are due on the contract settlement. They are willing to sign letters of offer but less willing to sign cheques.



Enforcement action will require the names of all trustees/officials. When conducting the compliance check you should have obtained enough knowledge from the progress of the case to decide whether settlement is likely to be an issue.

In such cases you should attempt to obtain details of all trustees/officials to refer to DMB.

In any cases of doubt you should contact Tax Administration Litigation & Advice for advice.