EM6320 - Contract Settlements: Letters of Offer: Undated

The guidance about contract settlements at EM6000+ only relates to direct tax. You must never include VAT or VAT penalties in a contract settlement.

If the offer is not dated it does not make it unacceptable.

Your letter of acceptance EM6410 can read

  • your recent letter in which you offer to pay the sum of £ 바카라 사이트¦.., or
  • your offer to pay £ 바카라 사이트¦.. a copy of which is attached.

If the offer is forwarded with a covering letter by an agent

  • your client바카라 사이트™s offer received with your letter dated 바카라 사이트¦..

Do not refer to the assumed date of posting.