No matter which end you’re on, rejection is an unpleasant experience. Though in some ways rejecting someone might be easier than being rejected [1], it can still be difficult to negotiate, especially if you want to do it nicely. So if you’ve got to let someone down easy, I have some tips to share. To see them, please .

• Always proceed with kindness. Even if you don’t feel like being nice at the time, later down the road you’ll be thankful you kept things friendly.
• Don’t treat anyone in a way that you wouldn’t want to be treated. Yes, we learned this one back in grammar school, but it’s incredibly true.
• Avoid hollow sentiments. It’s easy to throw out all the clichés in the book, but your rejectee will appreciate hearing the honest truth. Applicable to breakups only: never use the “it’s not you; it’s me” line. Even if it’s true, no one believes it.
• Consider your words carefully. Just because you’re being honest, doesn’t mean you can’t phrase things to sound gentler.
• When people are being rejected, they’re likely to demand answers and get angry. If you encounter a situation like this, try to take their accusatory questions in stride. Their anger is normal, and it won’t help anything to get defensive.

Source [2]