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IHTM31000 | Assessing: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents186 entries

  1. IHTM31001Assessing: introduction: introduction to calculations
  2. IHTM31002Assessing: calculations: extraction of data for statistical purposes
  3. IHTM31011Assessing: calculation principles: entries
  4. IHTM31012Assessing: calculation principles: assessment groups
  5. IHTM31013Assessing: calculation principles: apportioning the tax charge
  6. IHTM31014Assessing: calculation principles: types of calculation
  7. IHTM31015Assessing: calculation principles: the tax calculation (death cases)
  8. IHTM31016Assessing: calculation principles: the tax calculation (settlement cases)
  9. IHTM31017Assessing: calculation principles: interest
  10. IHTM31018Assessing: calculation principles: when to raise calculations
  11. IHTM31019Assessing: calculation principles: withdrawing calculations
  12. IHTM31020Assessing: calculation principles: examples of when calculations should not be withdrawn
  13. IHTM31022Assessing: calculation principles: reminding for payment of calculations
  14. IHTM31030Assessing: examples of calculations: calculation on death where lifetime transfers are less than the nil-rate band
  15. IHTM31031Assessing: examples of calculations: calculation on death where lifetime transfers are more than the nil-rate band
  16. IHTM31032Assessing: examples of calculations: calculation where there is transferable nil rate band
  17. IHTM31033Assessing: examples of calculations: calculation where there is quick succession relief (QSR)
  18. IHTM31034Assessing: examples of calculations: calculation with reduced rate where part of the estate passes to charity
  19. IHTM31035Assessing: examples of calculations: calculation where there is residence nil rate band
  20. IHTM31101Assessing: COMPASS: introduction
  21. IHTM31102Assessing: COMPASS: setting-up a record
  22. IHTM31103Assessing: COMPASS: datacapture of lifetime gifts
  23. IHTM31111Assessing: COMPASS: viewing your records: the main window
  24. IHTM31112Assessing: COMPASS: viewing your records: case index
  25. IHTM31113Assessing: COMPASS: viewing your records: Case Summary
  26. IHTM31114Assessing: COMPASS: viewing your records: file menu
  27. IHTM31115Assessing: COMPASS: viewing your records: amend menu
  28. IHTM31116Assessing: COMPASS: viewing your records: assessment menu
  29. IHTM31117Assessing: COMPASS: viewing your records: options menu
  30. IHTM31118Assessing: COMPASS: viewing your records: window and help menu
  31. IHTM31131Assessing: COMPASS: making amendments: selecting the material to amend
  32. IHTM31132Assessing: COMPASS: making amendments: Non Instalment Option (NIOP) assets and liabilities
  33. IHTM31133Assessing: COMPASS: making amendments: new instalment option property (IOP) records
  34. IHTM31134Assessing: COMPASS: making amendments: instalment option property (IOP) assets and liabilities
  35. IHTM31135Assessing: COMPASS: making amendments: reliefs and exemptions
  36. IHTM31136Assessing: COMPASS: making amendments: new Entries
  37. IHTM31137Assessing: COMPASS: making amendments: deleting an entry or assessment group
  38. IHTM31150Assessing: COMPASS: making amendments: dealing with deficits
  39. IHTM31171Assessing: COMPASS: calculations: preparation
  40. IHTM31181Assessing: COMPASS: calculations: initiation
  41. IHTM31182Assessing: COMPASS: calculations: the 'Calculation of Inheritance Tax' window
  42. IHTM31183Assessing: COMPASS: calculations: NIOP calculation
  43. IHTM31184Assessing: COMPASS: calculations: IOP calculation
  44. IHTM31185Assessing: COMPASS: calculations: IOP(WIR) calculation
  45. IHTM31186Assessing: COMPASS: calculations: amendments box
  46. IHTM31187Assessing: COMPASS: calculations: the effective date
  47. IHTM31188Assessing: COMPASS: calculations: tax previously paid
  48. IHTM31189Assessing: COMPASS: calculations: reliefs against tax
  49. IHTM31190Assessing: COMPASS: calculations: money (including deposits)
  50. IHTM31191Assessing: COMPASS: calculations: notes
  51. IHTM31192Assessing: COMPASS: calculations: adjustments to interest
  52. IHTM31193Assessing: COMPASS: calculations: 'OK' or 'Cancel'
  53. IHTM31194Assessing: COMPASS: calculations: calculations out of sequence
  54. IHTM31195Assessing: COMPASS: calculations: adjustments to COMPASS calculations
  55. IHTM31210Assessing: COMPASS: calculations: issuing calculations
  56. IHTM31211Assessing: COMPASS: calculations: marking calculations as paid
  57. IHTM31212Assessing: COMPASS: calculations: unpaying calculations
  58. IHTM31213Assessing: COMPASS: calculations: withdrawing calculations
  59. IHTM31231Assessing: COMPASS: chargeable lifetime transfers: introduction
  60. IHTM31232Assessing: COMPASS: chargeable lifetime transfers: failed PETs
  61. IHTM31233Assessing: COMPASS: chargeable lifetime transfers: additional charges
  62. IHTM31234Assessing: COMPASS: chargeable lifetime transfers: immediately chargeable transfers
  63. IHTM31235Assessing: COMPASS: chargeable lifetime transfers: creating a record for an immediately chargeable transfer
  64. IHTM31241Assessing: COMPASS: settlement cases: creating a record
  65. IHTM31242Assessing: COMPASS: settlement cases: case structure
  66. IHTM31243Assessing: COMPASS: settlement cases: entering values
  67. IHTM31244Assessing: COMPASS: settlement cases: adding an Entry
  68. IHTM31245Assessing: COMPASS: settlement cases: raising a calculation
  69. IHTM31260Assessing: COMPASS: other features: file notes
  70. IHTM31270Assessing: COMPASS: other features: closing the record (case status)
  71. IHTM31271Assessing: COMPASS: other features: archived records
  72. IHTM31280Assessing: COMPASS: other features: keyboard conventions
  73. IHTM31401Assessing: calculations: summary
  74. IHTM31402Assessing: calculations: calculation layout
  75. IHTM31412Assessing: calculations: death estate: working out the aggregate chargeable transfer
  76. IHTM31413Assessing: calculations: death estate: PLCT
  77. IHTM31416Assessing: calculations: death estate: revision to the original tax charge
  78. IHTM31417Assessing: calculations: death estate: reliefs against tax
  79. IHTM31418Assessing: calculations: death estate: IOP cases
  80. IHTM31419Assessing: calculations: death estate: tax previously paid
  81. IHTM31420Assessing: calculations: death estate: interest
  82. IHTM31440Assessing: calculations: lifetime events: chargeable PETs and additional charges
  83. IHTM31450Assessing: calculations: lifetime events: immediately chargeable transfers
  84. IHTM31460Assessing: calculations: lifetime events: settlement charges
  85. IHTM31491Assessing: calculations: recapture charges: when the charges arise
  86. IHTM31492Assessing: calculations: recapture charges: calculating the tax on disposal of woodlands
  87. IHTM31493Assessing: calculations: recapture charges: calculating tax on cessation of conditional exemption
  88. IHTM31494Assessing: calculations: recapture charges: next action
  89. IHTM31500Assessing: calculations: deficits: deficit of an assessment group
  90. IHTM31511Assessing: calculating interest: the interest calculator
  91. IHTM31512Assessing: calculating interest: simple cases
  92. IHTM31513Assessing: calculating interest: money on deposit
  93. IHTM31514Assessing: calculating interest: transfer of deposit between files
  94. IHTM31515Assessing: calculating interest: IT and CGT repayments
  95. IHTM31516Assessing: calculating interest: repayment supplement on Income Tax and Capital Gains Tax (CGT) repayments
  96. IHTM31517Assessing: calculating interest: IOP cases
  97. IHTM31518Assessing: calculating interest: increase in total tax in IOP cases
  98. IHTM31519Assessing: calculating interest: decrease in total tax in IOP cases
  99. IHTM31531Assessing: calculating interest: general interest charge on IOP (WIR) cases
  100. IHTM31532Assessing: calculating interest: increase in total IOP(WIR) tax
  101. IHTM31533Assessing: calculating interest: decrease in total IOP (WIR) tax
  102. IHTM31534Assessing: calculating interest: sales on IOP (WIR) cases
  103. IHTM31540Assessing: calculating interest: additional interest
  104. IHTM31550Assessing: calculating interest: manual adjustments to COMPASS interest calculations
  105. IHTM31560Assessing: calculating interest: deposits
  106. IHTM31570Assessing: calculating interest: remissions and discharges
  107. IHTM31601Assessing: repayments: introduction
  108. IHTM31602Assessing: repayments: overview of preparing a repayment
  109. IHTM31603Assessing: repayments: authority to repay
  110. IHTM31604Assessing: repayments: preparation of repayments
  111. IHTM31611Assessing: repayments: summary
  112. IHTM31612Assessing: repayments: simple cases
  113. IHTM31613Assessing: repayments: complicated cases
  114. IHTM31614Assessing: repayments: adjusting for additional interest charges
  115. IHTM31615Assessing: repayments: IOP without interest relief
  116. IHTM31616Assessing: repayments: IOP (WIR)
  117. IHTM31641Assessing: repayments: Sect 6
  118. IHTM31645Assessing: repayments: payee(s) and address for communications on Sect 6
  119. IHTM31646Assessing: repayments: interest supplement details
  120. IHTM31647Assessing: repayments: reviewing officer's check
  121. IHTM31648Assessing: repayments: RSO's check
  122. IHTM31660Assessing: repayments: Sect 83
  123. IHTM31661Assessing: repayments: informing the taxpayer
  124. IHTM31662Assessing: repayments: authorised payee
  125. IHTM31663Assessing: repayments: repayments over £150,000
  126. IHTM31665Assessing: repayments: interest supplement
  127. IHTM31666Assessing: repayments: satisfaction of assessment by deposit and repayment of the balance
  128. IHTM31667Assessing: repayments: IHT Direct Payment Scheme cases
  129. IHTM31681Assessing: offset repayments: introduction
  130. IHTM31682Assessing: offset repayments: setting off money at the same entry
  131. IHTM31683Assessing: offset repayments: setting off money at a different entry
  132. IHTM31685Assessing: offset repayments: sending calculations to the taxpayer
  133. IHTM31686Assessing: offset repayments: non-payment of calculation
  134. IHTM31700Assessing: checking repayments: additional action if the repayment is referred to you to authorise
  135. IHTM31720Assessing: other repayment issues: provisional repayments
  136. IHTM31722Assessing: other repayment issues: erroneous or excessive repayments
  137. IHTM31751Assessing: deposits: introduction
  138. IHTM31752Assessing: deposits: using the deposit
  139. IHTM31753Assessing: deposits: more than one calculation
  140. IHTM31754Assessing: deposits: retention of deposits
  141. IHTM31755Assessing: deposits: offer to place money on deposit by the taxpayer
  142. IHTM31756Assessing: deposits: money attributed to the wrong file
  143. IHTM31757Assessing: deposits: problems with deposits
  144. IHTM31771Assessing: CTDs: introduction
  145. IHTM31772Assessing: CTDs: receiving the CTD
  146. IHTM31773Assessing: CTDs: applying the CTD
  147. IHTM31774Assessing: CTDs: assessing NIOP cases
  148. IHTM31775Assessing: CTDs: Estate Duty
  149. IHTM31776Assessing: CTDs: cancelled calculations
  150. IHTM31777Assessing: CTDs: if the taxpayer has lost the CTD
  151. IHTM31851Assessing: SAGE: introduction
  152. IHTM31852Assessing: SAGE: forms
  153. IHTM31861Assessing: SAGE: recording calculation details
  154. IHTM31862Assessing: SAGE: inputting COMPASS information
  155. IHTM31863Assessing: SAGE: inputting template or manuscript information
  156. IHTM31864Assessing: SAGE: the adjustments box
  157. IHTM31866Assessing SAGE: matching payments received
  158. IHTM31867Assessing: SAGE: pre-grant payments and calculations
  159. IHTM31868Assessing: SAGE: deposits
  160. IHTM31869Assessing: SAGE: Payments received before SAGE
  161. IHTM31870Assessing: SAGE: unpaying calculations
  162. IHTM31871Assessing: SAGE: repayments
  163. IHTM31872Assessing: SAGE: requests for receipts
  164. IHTM31891Assessing: SAGE: what is a transaction report?
  165. IHTM31892Assessing: SAGE: SAGE record in COMPASS
  166. IHTM31893Assessing: SAGE: the full transaction printout
  167. IHTM31894Assessing: SAGE: closing cases
  168. IHTM31895Assessing: SAGE: balancing the record
  169. IHTM31901Assessing: dealing with cheques: dishonoured cheques
  170. IHTM31902Assessing: dealing with cheques: invalid cheques
  171. IHTM31905Assessing: dealing with cheques: if you receive a cheque directly
  172. IHTM31911Assessing: liaison with Accounts: contact
  173. IHTM31912Assessing: Liaison with Accounts: Accounts, Nottingham
  174. IHTM31921Assessing: transferring money: transferring money between files
  175. IHTM31922Assessing: transferring money: transferring money to other HMRC offices
  176. IHTM31930Assessing: transferring money: remissions
  177. IHTM31023Assessing: calculation principles: telling us about amendments
  178. IHTM31301Assessing: manual calculation template: introduction
  179. IHTM31302Assessing: manual calculation template: the forms
  180. IHTM31303Assessing: manual calculation template: calculation details
  181. IHTM31304Assessing: manual calculation template: calculating rates
  182. IHTM31305Assessing: manual calculation template: printing
  183. IHTM31306Assessing: manual calculation template: updating the accounting record
  184. IHTM31711Assessing: cancelling a payable order: reasons to cancel a payable order
  185. IHTM31712Assessing: cancelling a payable order: cancellation and re-issue of a payable order
  186. IHTM31713Assessing: cancelling a payable order: cancellation with no re-issue