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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
, see all updates

Appendix 1: letters of offer

Draft No. For completion by:
   
1 (Word 40KB) an individual
1A (Word 37KB) an individual where payment of all or part of the penalty(ies) due is/are suspended
2 (Word 42KB) an individual where payment is to be made by instalments
2A (Word 40KB) an individual where payment is to be made by instalments and all or part of the penalty(ies) due is/are suspended
3 (Word 36KB) a partnership in England, Wales and Northern Ireland (pre SA)
4 (Word 39KB) a partnership in England, Wales and Northern Ireland where payment is to be made by instalments (Pre SA)
5 (Word 37KB) a partnership in Scotland (Pre SA)
6 (Word 40KB) a partnership in Scotland where payment is to be made by instalments (pre SA)
7 (Word 37KB) a company lump sum offer not involving CTA10/S455 (ICTA/S419) or CTA10/S464A liability
7A (Word 42KB) a company lump sum offer not involving CTA10/S455 (ICTA/S419) or CTA10/S464A liabilities where all or part of the penalty(ies) is/are suspended
8 (Word 37KB) a company instalment offer not involving CTA10/S455 (ICTA/S419) or CTA10/S464A liability
8A (Word 43KB) a company instalment offer not involving CTA10/S455 (ICTA/S419) or CTA10/S464A liabilities where all or part of the penalty(ies) is/are suspended
9 (Word 42KB) a company joint and several instalment offer not involving CTA10/S455 (ICTA/S419) or CTA10/S464A liability
9A (Word 45KB) a company joint and several instalment offer not involving CTA10/S455 (ICTA/S419) or CTA10/S464A liabilities where all or part of the penalty(ies) is/are suspended
10 (Word 47KB) a company joint and several lump sum offer involving CTA10/S455 (ICTA/S419) or CTA10/S464A liability
10A (Word 53KB) a company joint and several lump sum offer involving CTA10/S455 (ICTA/S419) or CTA10/S464A liabilities where all or part of the penalty(ies) is/are suspended
11 (Word 49KB) a company joint and several instalment offer involving CTA10/S455 (ICTA/S419) or CTA10/S464A liability
11A (Word 55KB) a company joint and several instalment offer involving CTA10/S455 (ICTA/S419) or CTA10/S464A liabilities where all or part of the penalty(ies) is/are suspended
12 (Word 37KB) an individual lump sum penalty only offer
12A (Word 37KB) an individual lump sum penalty only offer where all or part of the penalty(ies) is/are suspended

 

Note: Where a letter of offer is required for an unlimited company seek advice from contact link.