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.