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HMRC internal manual

Inheritance Tax Manual

Letters of offer: importance of correctness

The wording of the letter of offer and letter of acceptance (IHTM36267)must provide the basis for legal action in the event of default in payment and also permitthe use, other than in Scotland, of a shortened procedure (known as Order 14 proceedings).This shortened procedure can be used in court proceedings for the recovery of sums dueunder the contract when the HMRC Solicitor is able to swear that he knows of no defence tothe action. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)