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 拢 鈥�.., or
  • your offer to pay 拢 鈥�.. a copy of which is attached.

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

  • your client鈥檚 offer received with your letter dated 鈥�..

Do not refer to the assumed date of posting.