The letter of offer is intended to form the basis for a legally
binding contract with terms which cannot subsequently be disputed.
It should not contain any
Once made an offer which is neither withdrawn nor rejected
remains open for acceptance for a reasonable time. HM Revenue &
Customs considers that six months is a reasonable time.
Occasionally a purchaser who has paid all the duties makes an
offer which includes only the interest and penalties. There is no
objection to this but advice should be sought from
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)about the precise wording of
the offer.
