EMAPP1 - Appendix 1: letters of offer
Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC鈥檚 internal guidance platform.
Previous versions of this page are available in .
HMRC staff should go to the Guidance Hub and search for the Letters of Offer.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)