HMRC have added a section on signatures of contract settlements (letters of offer). The full guidance on signatures is arranged under the following headings at EM 6300:
- Deceased Taxpayer
- Other Persons Joined in the Offer
- Companies
- Companies in Liquidation
- Signature by a Reputable Agent
- Exceptional Cases
https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em6350