107. Thank you and please

 • Incorrect: 'I have a bad headache.' 'Please? 

• Correct: 'I have a bad headache.' 'I beg your pardon.' 

To ask people what they have said, we use

 'I beg your pardon' (formal) or 'sorry' (informal).

 ‘Please' cannot be used with this meaning. 

• Incorrect: 'Have you got a pen I could use?' 'Yes, please.' 

• Correct: 'Have you got a pen I could use?' 'Yes, here you are.'

We do not use please when we give things to people.

 • Incorrect: 'Thanks a lot!' 'Please' 

• Correct: 'Thanks a lot!' 'That's OK' Please is not used as a reply to 'thanks/thank you'. 

If a reply is necessary, we may say

 'Not at all' (rather formal), 

'You are welcome', 

'Don't mention it',

'That's all right' or 

'That's OK' (very informal).  

• Incorrect: 'Will you have some coffee?' 'No, please.' 

• Correct: 'Will you have some coffee?' 'Yes, please.' 

• Correct: 'Will you have some coffee?' 

'No, thank you.' 'No, please' is always wrong.

 'Yes, please' and 'No, thank you' are the polite replies when accepting and declining an offer.