EMAPP1 - Appendix 1: letters of offer

Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform.

Previous versions of this page are available in The National Archives.

HMRC staff should go to the Guidance Hub and search for the Letters of Offer.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)