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HMRC internal manual

Inheritance Tax Manual

Letters of offer: drafting the letter (general)

There are a number of different standard letters (IHTM36351) that are available for you to use. These cover a variety of different circumstances and because they satisfy the necessary conditions for enforcement your draft letter of offer should be based on these examples. But they cannot cover every situation and there will be times when you need to adapt them to suit individual cases. If you need to make substantial alterations to a standard letter you should, through your SO manager and thePenalty Portfolio Holder, seek the advice of Tax Administration, Litigation and Advice (TALA) (IHTM36361) on your proposed wording.

Letters should be typed on plain paper. Stationery bearing any official heading, crest orlogo should not be used.

When you have completed your draft letter you should check the wording (IHTM36333) and make sure that it does not include anyunacceptable, uncertain or conditional terms (IHTM36334).