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HMRC internal manual

Enquiry Manual

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.