EMapp1 - Appendix 1: Letters of Offer
| Draft No. | For completion by: |
| 1 | an individual |
| 1A | an individual where payment of all or part of the penalty(ies) due is/are suspended |
| 2 | an individual where payment is to be made by instalments |
| 2A | an individual where payment is to be made by instalments and all or part of the penalty(ies) due is/are suspended |
| 3 | a partnership in England, Wales and Northern Ireland (pre SA) |
| 4 | a partnership in England, Wales and Northern Ireland where payment is to be made by instalments (Pre SA) |
| 5 | a partnership in Scotland (Pre SA) |
| 6 | a partnership in Scotland where payment is to be made by instalments (pre SA) |
| 7 | a company lump sum offer not involving CTA10/S455 liability |
| 7A | a company lump sum offer not involving CTA10/S455 liabilities where all or part of the penalty(ies) is/are suspended |
| 8 | a company instalment offer not involving CTA10/S455 liability |
| 8A | a company instalment offer not involving CTA10/S455 liabilities where all or part of the penalty(ies) is/are suspended |
| 9 | a company joint and several instalment offer not involving CTA10/S455 liability |
| 9A | a company joint and several instalment offer not involving CTA10/S455 liabilities where all or part of the penalty(ies) is/are suspended |
| 10 | a company joint and several lump sum offer involving S419 liability |
| 10A | a company joint and several lump sum offer involving S419 liabilities where all or part of the penalty(ies) is/are suspended |
| 11 | a company joint and several instalment offer involving S419 liability |
| 11A | a company joint and several instalment offer involving CTA10/S455 liabilities where all or part of the penalty(ies) is/are suspended |
| 12 | an individual lump sum penalty only offer |
| 12A | an individual lump sum penalty only offer where all or part of the penalty(ies) is/are suspended |
Note: Where a letter of offer is required for an unlimited company seek advice from (This text has been withheld because of exemptions in the Freedom of Information Act 2000).
