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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: letter of offer: specimen - regulation 72F cases

The following are specimen letters of offer for completion in a Regulation 72F case for COG915335

  1. Direction 72F lump sum offer specimen letter of offer (Word 35KB)
  2. Direction 72F instalment offer (Word 49KB)
  3. Direction 72F suspended penalty lump sum offer (Word 50KB)
  4. Direction 72F suspended penalty & instalment (Word 51KB)

The offer should be adapted where the employer/contractor is an individual/sole trader or a partnership.