CCM14350 - Closing the Enquiry: Wording of the offer

Templates for your draft letter of offer are provided at CCM8740 to CCM8810 (Appendix 1-8). You will need to use the template relevant to your case and then choose the appropriate options. You should prepare a draft offer on plain paper. Stationery bearing any official heading (eg. office headed notepaper) must not be used and it must not include any HMRC footnotes or logos.

Further guidance on the wording of an offer can be found at CCM8490.

If in accordance with CCM14300 you have no alternative but to invite an instalment offer you should follow the guidance at CCM8510 and CCM8520 regarding how to word the offer. In addition you should try to get the instalments paid by direct debit - see CCM8530.

Whether you invite the letter of offer at a meeting or by correspondence will depend on the circumstances of the case – see CCM14218.

• Where you are inviting the letter of offer by correspondence see CCM14370.
• Where you are inviting the letter of offer at a meeting you should ensure that you cover the points shown at CCM14370. If the claimant signs the letter of offer see CCM14380. If they ask for time to consider the offer and then do not come back to you see CCM14360.
• Where you have suggested a settlement meeting and the claimant refuses or does not reply or does not attend the meeting you should issue the letter at CCM14370.