SDLTM82830 - Compliance: Concluding an enquiry

Contract settlements: Letters of offer: Returned letter not acceptable

Offer acceptable locally

Where, in the case of an offer that can be accepted locally, the amount of the offer is acceptable, but the letter is not, the compliance caseworker should try to rectify the error or omission in the simplest way possible. They might

• obtain a fresh offer
• return the original for amendment and/or initialling

Correcting fluid must not be used

Where the error or omission is a minor one the compliance caseworker can

• tell the purchaser or agent that the offer is acceptable in principle, but for the defect, and that a formal letter of acceptance will be issued if they will pay the balance due
• issue a letter of acceptance where the offer is accompanied by payment in full so no collection problems can arise

If the defect cannot be remedied in the way suggested above, and the purchaser is not readily accessible, an amending letter from the agent referring to the defect in the original letter should be requested on the following lines

‘We are authorised by our above-named client to refer to his/her letter of offer dated ............ and to confirm that payment of the net sum of £ ......... due under the offer will be paid within 30 days of the date of the letter notifying your acceptance of the offer.'

If this is done, the letter of acceptance should be amended to read

`I refer to your client's letter .......... and your letter dated ........... On behalf of the Commissioners of HM Revenue & Customs …..’

Offer cannot be accepted locally

If a letter of offer, which cannot be accepted locally,

• contains errors
• there are any doubts about the offer for any other reason

the compliance caseworker should consider whether to submit the case with the defective offer so that it can be approved in principle and any other flaw can be dealt with at the same time.

Payment of the balance due should only be accepted if the purchaser or his agent confirms in writing that the payment is tendered on account and it is clearly understood that its acceptance does not commit the Board in any way.

Where the purchaser or agent does not use the suggested version and forward their own letter of offer, the compliance caseworker should consider its terms carefully by reference to the same criteria.

Where there are omissions or unsatisfactory features the purchaser or their agent should be asked to

• make the necessary additions or corrections
• prepare a fresh draft incorporating as much of the purchaser's version as is acceptable

If the original letter is amended all the alterations should be initialled by the signatory.