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HMRC internal manual

Specialist Investigations Operational Guidance

Settlement by agreement: offers: unacceptable conditions/errors in letters of offer

Where a form of offer is received with technical defects or accompanied by unacceptable conditions do not attempt to put matters right by rejecting the conditions or attempting to amend the technical defects in the letter of acceptance. This is simply a counter proposal.

If there is a simple typing error in the offer or if manuscript amendments are made to a typed offer at, say, the settlement meeting the amendments should be initialled by those making the offer. The advice at EM6325 is appropriate, particularly the distinction between offers with immediate payment and those where payment is deferred.

If the problem is fundamental it is better to return the offer and invite another without technical defects or unacceptable conditions.

A signed offer must never be amended. Amendments should always be made by the person making the offer, or the acting adviser, and initialled by the signatories to the offer.