EM6320 - Contract Settlements: Letters of Offer: Undated

The guidance about contract settlements at EM6000+ only relates to direct tax. You must never include VAT or VAT penalties in a contract settlement.

If the offer is not dated it does not make it unacceptable.

Your letter of acceptance EM6410 can read

• your recent letter in which you offer to pay the sum of £ ….., or
• your offer to pay £ ….. a copy of which is attached.

If the offer is forwarded with a covering letter by an agent

• your client’s offer received with your letter dated …..

Do not refer to the assumed date of posting.