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HMRC internal manual

Inheritance Tax Manual

Settling the penalty: taxpayer forwards own letter of offer

Where the taxpayer or the agent does not accept your suggested version of the letter of offer and forwards their own draft, you should consider its terms carefully by reference to same criteria in the checklist (IHTM36333) used for checking your own draft. If the letter is unsatisfactory you should ask the taxpayer or their agent to make the necessary additions or corrections (or prepare a fresh draft incorporating as much of the taxpayers version as is acceptable). The signatory (or signatories) should initial all alterations made to the original letter.