SolvedEM6320 | Contract Settlements: Letters of Offer: Undated
From HM Revenue & Customs · Enquiry Manual
The guidance about contract settlements at EM6000+ only relates to direct tax. You must never include VAT or VAT penalties in a contract settlement.
If the offer is not dated it does not make it unacceptable.
Your letter of acceptance EM6410 can read
your recent letter in which you offer to pay the sum of £ ….., or
your offer to pay £ ….. a copy of which is attached.
If the offer is forwarded with a covering letter by an agent
your client’s offer received with your letter dated …..
Do not refer to the assumed date of posting.