- If the letter begins Dear Sir, Dear Sirs, Dear Madam, or Dear Sir or Madam, the COMPLIMENTARY CLOSE should be Yours faithfully.
- If the letter begins with a personal name, e.g. Dear Mr James, Dear Mrs Robinson, or Dear Ms Jasmin, it should be Yours sincerely.
- A letter to someone you know well may close with the more informal Best wishes. Note that Americans tend to close even formal letters with Yours truly or Truly yours, which is unusual in the UK in commercial correspondence.
- Avoid closing with old-fashioned phrases, e.g. We remain yours faithfully, Respectfully yours.
- A comma after the complimentary close is optional, i.e. Yours faithfully, or Yours faithfully.
- The complimentary close is usually placed on the left, aligned under the rest of the letter.