General Training Writing Task 1 · semi-formal · apology

Letter to manager declining summer job offer

You agreed to take a particular job over the summer, but due to unforeseen circumstances, you can no longer take the position.

Write a letter including. In your letter:

explaining your situation
an apology
express that you would be interested in the position next summer

Write at least 150 words. You do not need to write any addresses. Begin your letter: Dear ...,

Band 8 sample letter

Dear Mr. Henderson,

I am writing regarding the summer internship position at your firm that I accepted last month. Unfortunately, I am no longer able to take on this role as planned.

Due to an unexpected family health emergency, I must return to my home country for the duration of the summer to assist with caregiving responsibilities. This situation arose quite suddenly, and it has become clear that I will not be available to commute to the office or fulfill my obligations during the period we discussed.

Please accept my sincerest apologies for this late withdrawal and any disruption it may cause to your department's scheduling. I understand that my decision may inconvenience the team, and I truly regret letting you down after our positive interview.

Despite this change of plans, I remain highly impressed by your company's work in the industry. I would be very interested in being considered for a similar role next summer, should an opportunity arise. I hope we can stay in touch, and I thank you for your understanding regarding these difficult circumstances.

Yours sincerely,

James Bennett

182 words. Names and details are invented; write your own.

Why this scores well

This letter achieves Band 8 by clearly addressing all three bullet points with a professional, consistent tone and cohesive structure. A common Band 6 mistake is failing to provide a specific, believable reason for the cancellation, or using overly casual language that is inappropriate for a manager.

Write to someone you know but not closely, such as a manager, landlord or neighbour, using their title and surname.
Polite and friendly at once: a few contractions are fine, slang is not. Close with Yours sincerely or Kind regards.
State the purpose in the first two sentences; small talk costs words you need for the bullets.

Useful phrases from the letter

internship: a short-term work placement for student training
caregiving: providing physical or emotional support to others
obligations: duties or tasks that one must perform
disruption: a disturbance that interrupts an established process
withdrawal: the act of pulling out of an agreement
circumstances: the facts or conditions surrounding a situation

Write your own and get a band

Answer this prompt in a timed General Training writing test and get a band for task achievement, coherence, vocabulary and grammar, with the sentences to fix.

Practise IELTS General writing

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Frequently asked questions

Is this letter formal or informal?

Semi-formal. Write to someone you know but not closely, such as a manager, landlord or neighbour, using their title and surname.

How long should an IELTS General Training letter be?

At least 150 words, and 160 to 200 is the comfortable range. Spend about 20 minutes on it and leave 40 for Task 2, which carries twice the marks.