If the employee is in the UAE, he must sign the offer letter before the employer can seek MoHRE's preliminary approval for his employment. JOB OFFER LETTER. Ref.Offer letters are neither needed nor required in China and they do not replace an employment contract. Sign up for job alerts and be the first to know about our job openings. Sign Up. Select a job category and location, then click "Add" for each saved search. Not yet a Reuters customer? Create a free account to Reuters Connect to start exploring the platform. HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax.