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Business Letter Format: Layout, Examples & UK/US Differences

A business letter uses standard formal letter format: your address top right, the recipient's address top left, the date, a formal salutation, a structured body, and a formal closing. In the UK, the most common layout is the fully blocked format, in which all text is aligned to the left margin with no indentation. Use headed paper or a letterhead where possible.

This guide covers business letter formatting specifically - the conventions used in professional and commercial correspondence. If you need the foundational rules for any formal letter (salutation choices, sign-off rules, abbreviations), see our main guide: How to Write a Formal Letter.

What Is a Business Letter?

A business letter is a formal letter written by or on behalf of an organisation, or by an individual in a professional capacity. Unlike a personal formal letter - written to a doctor, landlord, or government body, for example - a business letter typically involves commercial or professional transactions between companies, or between a company and a customer.

Business letters are used in a wide range of situations, including:

  • Disputing an invoice or requesting payment
  • Making a supplier enquiry or placing a formal order
  • Responding formally to a customer complaint
  • Proposing a partnership or commercial arrangement
  • Confirming the terms of an agreement in writing

The key distinction is context and sender: a business letter carries the authority of an organisation (or a professional acting in their official capacity), which affects both its format and its tone.

Business Letter Format - UK Style (Fully Blocked)

The fully blocked format is standard in UK business correspondence. Every element - address, date, salutation, body, and sign-off - begins at the left margin. There is no indentation anywhere in the letter. Paragraphs are separated by a blank line rather than an indent.

Follow these steps in order:

  1. Company letterhead or sender's address
    If you are writing on company-headed paper, the letterhead replaces the sender's address. If not, place your company name (if applicable), full address, and contact details at the top left of the page. Some styles place the sender's address top right - both are acceptable in UK practice, but left-aligned is more common in fully blocked format.
  2. Recipient's name, title, company, and address
    Place this on the left, below the sender's address. Always address letters to a named individual where possible. Use their title and surname: Mr J. Hartley, Ms A. Okoye. If you are writing to a department rather than a person, use the department name.
  3. Date
    Write the date in full: 24 April 2026. Do not use numeric-only formats (e.g. 24/04/26) in formal business letters - they can cause confusion in international correspondence.
  4. Reference line
    Reference lines are optional but common in commercial correspondence. They help both parties file and retrieve letters easily. Use one or more of:
    • Our ref: [your internal reference number]
    • Your ref: [the recipient's reference number, if known]
    • Re: [brief description of the subject matter]
  5. Salutation
    Use Dear Mr Hartley, if you know the recipient's name. Use Dear Sir or Madam, if you do not. The salutation ends with a comma in UK style. See the sign-off rules below - the salutation and sign-off must match.
  6. Subject line
    A subject line is optional in personal formal letters but is standard in business correspondence. Place it below the salutation, in bold or underlined. It should summarise the purpose of the letter in a few words: Re: Invoice No. 4821 - Outstanding Balance. Do not repeat this in your opening sentence.
  7. Body paragraphs
    Keep paragraphs short and purposeful. The first paragraph states the purpose of the letter. Middle paragraphs provide necessary detail, evidence, or context. The final paragraph states clearly what action you are requesting or what will happen next.
  8. Closing
    Yours sincerely, if you opened with the recipient's name. Yours faithfully, if you opened with Dear Sir or Madam. This rule is standard in UK English and is not optional. See the formal letter guide for a full explanation.
  9. Signature block
    Sign above your printed name. Below your name, include your job title, direct telephone number, and email address. If you are signing on behalf of the company rather than yourself, add For and on behalf of [Company Name] above the signature.

UK vs US Business Letter Format

The differences between UK and US business letter conventions are small but consistent. If you are writing to a recipient in another country, it is courteous - and professionally polished - to adapt to their conventions.

Element UK Style US Style
Date format 24 April 2026 April 24, 2026
Salutation punctuation Dear Mr Smith, Dear Mr. Smith:
Title abbreviation Mr / Mrs / Ms (no full stop) Mr. / Mrs. / Ms. (with full stop)
Paragraph layout Fully blocked (left-aligned, blank line between paragraphs) Block or modified block (indented paragraphs also common)
Sign-off Yours sincerely / Yours faithfully Sincerely / Sincerely yours / Best regards
Spelling British spelling throughout (organisation, colour, centre) American spelling throughout (organization, color, center)

When writing to a US recipient, it is also acceptable to use Sincerely, as your close regardless of whether you know the recipient's name - the Yours sincerely / Yours faithfully distinction does not apply in American English.

Full Business Letter Example

The following is a complete business letter in UK fully blocked format. It shows a company responding formally to a customer's complaint about a delayed delivery.

Hartwell & Briggs Ltd
14 Commerce Street
Manchester
M2 4PQ
Tel: 0161 883 4400
enquiries@hartwellandbriggs.co.uk

Ms Priya Nair
23 Ferndale Road
Leeds
LS6 1QT

28 April 2026

Our ref: CS/2026/04817

Dear Ms Nair,

Re: Your Order No. 4817 - Delayed Delivery

Thank you for contacting us regarding the delay to your order. We apologise for the inconvenience this has caused and wish to explain what has happened and what we are doing to resolve the matter.

Your order was despatched from our warehouse on 14 April 2026 via Courier Direct. We were subsequently notified by our courier that the consignment was held at a regional depot due to a processing error on their part. This was entirely outside our control; however, we acknowledge that the delay has been unacceptable and does not meet the standard of service you have a right to expect from us.

We are pleased to confirm that your order has now been released and is scheduled for delivery on 30 April 2026. As a gesture of goodwill, we have applied a credit of £15 to your account, which will be deducted from your next order automatically. If you would prefer a refund to your original payment method instead, please reply to this letter or contact our customer services team on the number above and we will arrange this within five working days.

We are sorry again for the disruption to your order and hope to have the opportunity to demonstrate the high standard of service you would normally expect from Hartwell & Briggs.

Yours sincerely,

Caroline Briggs
Customer Relations Manager
Tel: 0161 883 4401 (direct)
c.briggs@hartwellandbriggs.co.uk

Notice the structure: the opening paragraph states the purpose immediately; the middle two paragraphs explain what happened and what the outcome will be; the final paragraph closes professionally without excessive apology. The subject line tells the reader exactly what the letter is about before they have read a word of the body.

Business Letter Template

Use the template below as the basis for any standard business letter in UK style. Replace the bracketed descriptions with your own content.

[Your company name - or omit if using headed paper]
[Your address, line by line]
[Your telephone number]
[Your email address]

[Recipient's full name]
[Recipient's job title]
[Recipient's company name]
[Recipient's address, line by line]

[Date written in full, e.g. 28 April 2026]

Our ref: [Your reference number, if applicable]

Dear [Mr / Ms / Dr Surname],

Re: [Subject of letter in brief]

[Opening paragraph: state the purpose of the letter directly. One to three sentences.]

[Middle paragraph(s): provide the detail, context, or supporting information. Keep each paragraph to one point.]

[Closing paragraph: state what action you are requesting or what will happen next. Be specific about timescales where relevant.]

Yours sincerely,

[Your signature]

[Your full name - printed]
[Your job title]
[Your direct telephone number]
[Your email address]

Free complaint letter template download:

This sample complaint letter template can be a useful tool for ensuring that all necessary information is included in the correct format.

MICROSOFT WORD TEMPLATE (DOCX)

Business Letter by Email

Much professional correspondence now takes place by email rather than post. When you need the tone and formality of a business letter but are sending it electronically, a few adaptations apply.

Subject line: The email subject line replaces the reference line and the bold subject heading. Make it specific: Invoice No. 4821 - Request for Payment rather than simply Invoice.

Address block: Omit the address blocks from a formal letter email. You do not need to include the recipient's postal address at the top of an email message. Your own address and contact details go in your email signature instead.

Salutation and sign-off: Keep these formal. Dear Ms Okoye, and Yours sincerely, are both perfectly appropriate in a professional email - you do not need to switch to Hi or Kind regards unless the relationship warrants it.

Email signature: Your signature footer should include your full name, job title, company name, direct telephone number, and company address. This replaces the signature block at the foot of a paper letter.

Attachments: Name any attachments clearly and descriptively: HartwellBriggs_Invoice4821_April2026.pdf is easier to file and retrieve than invoice.pdf. Reference any attachments in the body of the email.

Date: Do not include a separate date line in a business email - the email timestamp provides this automatically.

Common Business Letter Phrases

The following phrases are widely used in formal business correspondence. Keeping a reference list to hand can help you write more fluently and avoid awkward phrasing.

Opening the letter

  • I am writing with regard to…
  • I am writing further to our telephone conversation of [date]…
  • I am writing to confirm the arrangements discussed at our meeting on [date]…
  • I am writing to draw your attention to…
  • Further to your letter of [date], I am writing to…

Referencing previous correspondence

  • As discussed in our previous correspondence…
  • Following your email of [date]…
  • With reference to your enquiry of [date]…
  • Thank you for your letter dated [date]…

Requesting action

  • I would be grateful if you could…
  • Please could you confirm by [date]…
  • I would appreciate it if this matter could be resolved by [date]…
  • We respectfully request that…
  • We look forward to receiving your response by [date].

Closing the letter

  • Please do not hesitate to contact me should you require any further information.
  • I look forward to hearing from you.
  • I trust this clarifies the matter to your satisfaction.
  • We value your continued custom and look forward to resolving this promptly.

Business Letter Format - FAQ

What is the correct format for a business letter in the UK?

The standard UK business letter format is the fully blocked layout: all text is aligned to the left margin, paragraphs are separated by a blank line rather than an indent, and the letter includes (in order) the sender's address, recipient's address, date, optional reference line, salutation, optional subject line, body paragraphs, sign-off, and signature block. Use headed paper if you have it; the letterhead replaces the sender's address.

What is the difference between a business letter and a formal letter?

All business letters are formal letters, but not all formal letters are business letters. A formal letter is any letter written in formal register - including letters to a doctor, landlord, or government body. A business letter is specifically written by or on behalf of an organisation, or in a professional capacity involving commercial matters. Business letters typically include additional elements such as a company letterhead, reference numbers, and a subject line, and they follow the conventions of commercial correspondence.

How do I write a business letter to a company I don't know?

Try to find the name of a specific person to address the letter to - research the company's website, LinkedIn page, or call their switchboard to ask for the correct contact. If you cannot find a name, address the letter to the relevant department: Dear Sir or Madam, or The Customer Relations Manager, for example. Always close with Yours faithfully, when you have used Dear Sir or Madam.

What font should I use for a business letter?

Use a standard, readable serif or sans-serif font at 11 or 12 point size. Common choices are Arial, Calibri, Times New Roman, and Georgia. Avoid decorative or display fonts entirely. Whatever font you choose, apply it consistently throughout the letter - do not mix styles. If your company has a house style specifying a particular font, follow that.

How do I sign off a business email professionally?

For formal business emails, Yours sincerely, and Yours faithfully, are both appropriate and follow the same rules as paper letters. Kind regards or Best regards is widely accepted for professional emails where a degree of relationship has already been established. Avoid Cheers, Thanks, or sign-offs with exclamation marks in formal business correspondence. Always follow your sign-off with your full name and a professional signature block.

What is a fully blocked letter?

A fully blocked letter is a letter layout in which every element - the sender's address, recipient's address, date, salutation, body paragraphs, and sign-off - begins at the left margin. There is no indentation anywhere. Paragraphs are separated by a blank line. This is the most common layout for UK business letters and is preferred because it is clean, consistent, and easy to produce on a word processor.

Do I need to include a subject line in a business letter?

A subject line is optional but strongly recommended in business letters. It immediately tells the reader what the letter is about, helps with filing and retrieval, and avoids the reader having to scan the body of the letter to understand its purpose. Place it on a new line below the salutation, in bold or underlined. Keep it brief - a few words that identify the key reference or topic are sufficient.


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