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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): contract settlements: letter of acceptance

If the letter of offer is accepted, you should

  • prepare a letter of acceptance in accordance with EM6410, and
  • follow the SAFE accounting procedures (see EM6403 onwards). The settlement category is Class 1A.

It is the letter of acceptance issued on behalf of the Commissioners for Her Majesty’s Revenue and Customs which, together with the letter of offer, creates the legally binding contract. It is equally essential that the letter is precisely correct.