You should always inform the organisation that has offered you a job about your decision even if it is a negative one.

You never know, maybe you'll need to re-apply to the same organisation some time in the future.

A declination letter should consist of :

• Thanks for the offer is always important.
• State the job reference you were being considered for.
• You do not need to apologise.
• Be polite.
• Always leave your options open in your declination letter.

Sample Declination Letter

In all cases make sure you follow the

Guide on writing Job related Correspondence which gives a lot of specific tips on writing different types of Cover Letters.