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Contents

Official guidance

Inheritance Tax Manual

IHTM31000 · Assessing

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IHTM31001 · Introduction: introduction to calculations
IHTM31002 · Calculations: extraction of data for statistical purposes
IHTM31011 · Calculation principles: entries
IHTM31012 · Calculation principles: assessment groups
IHTM31013 · Calculation principles: apportioning the tax charge
IHTM31014 · Calculation principles: types of calculation
IHTM31015 · Calculation principles: the tax calculation (death cases)
IHTM31016 · Calculation principles: the tax calculation (settlement cases)
IHTM31017 · Calculation principles: interest
IHTM31018 · Calculation principles: when to raise calculations
IHTM31019 · Calculation principles: withdrawing calculations
IHTM31020 · Calculation principles: examples of when calculations should not be withdrawn
IHTM31022 · Calculation principles: reminding for payment of calculations
IHTM31030 · Examples of calculations: calculation on death where lifetime transfers are less than the nil-rate band
IHTM31031 · Examples of calculations: calculation on death where lifetime transfers are more than the nil-rate band
IHTM31032 · Examples of calculations: calculation where there is transferable nil rate band
IHTM31033 · Examples of calculations: calculation where there is quick succession relief (QSR)
IHTM31034 · Examples of calculations: calculation with reduced rate where part of the estate passes to charity
IHTM31035 · Examples of calculations: calculation where there is residence nil rate band
IHTM31101 · COMPASS: introduction
IHTM31102 · COMPASS: setting-up a record
IHTM31103 · COMPASS: datacapture of lifetime gifts
IHTM31111 · COMPASS: viewing your records: the main window
IHTM31112 · COMPASS: viewing your records: case index
IHTM31113 · COMPASS: viewing your records: Case Summary
IHTM31114 · COMPASS: viewing your records: file menu
IHTM31115 · COMPASS: viewing your records: amend menu
IHTM31116 · COMPASS: viewing your records: assessment menu
IHTM31117 · COMPASS: viewing your records: options menu
IHTM31118 · COMPASS: viewing your records: window and help menu
IHTM31131 · COMPASS: making amendments: selecting the material to amend
IHTM31132 · COMPASS: making amendments: Non Instalment Option (NIOP) assets and liabilities
IHTM31133 · COMPASS: making amendments: new instalment option property (IOP) records
IHTM31134 · COMPASS: making amendments: instalment option property (IOP) assets and liabilities
IHTM31135 · COMPASS: making amendments: reliefs and exemptions
IHTM31136 · COMPASS: making amendments: new Entries
IHTM31137 · COMPASS: making amendments: deleting an entry or assessment group
IHTM31150 · COMPASS: making amendments: dealing with deficits
IHTM31171 · COMPASS: calculations: preparation
IHTM31181 · COMPASS: calculations: initiation
IHTM31182 · COMPASS: calculations: the 'Calculation of Inheritance Tax' window
IHTM31183 · COMPASS: calculations: NIOP calculation
IHTM31184 · COMPASS: calculations: IOP calculation
IHTM31185 · COMPASS: calculations: IOP(WIR) calculation
IHTM31186 · COMPASS: calculations: amendments box
IHTM31187 · COMPASS: calculations: the effective date
IHTM31188 · COMPASS: calculations: tax previously paid
IHTM31189 · COMPASS: calculations: reliefs against tax
IHTM31190 · COMPASS: calculations: money (including deposits)
IHTM31191 · COMPASS: calculations: notes
IHTM31192 · COMPASS: calculations: adjustments to interest
IHTM31193 · COMPASS: calculations: 'OK' or 'Cancel'
IHTM31194 · COMPASS: calculations: calculations out of sequence
IHTM31195 · COMPASS: calculations: adjustments to COMPASS calculations
IHTM31210 · COMPASS: calculations: issuing calculations
IHTM31211 · COMPASS: calculations: marking calculations as paid
IHTM31212 · COMPASS: calculations: unpaying calculations
IHTM31213 · COMPASS: calculations: withdrawing calculations
IHTM31231 · COMPASS: chargeable lifetime transfers: introduction
IHTM31232 · COMPASS: chargeable lifetime transfers: failed PETs
IHTM31233 · COMPASS: chargeable lifetime transfers: additional charges
IHTM31234 · COMPASS: chargeable lifetime transfers: immediately chargeable transfers
IHTM31235 · COMPASS: chargeable lifetime transfers: creating a record for an immediately chargeable transfer
IHTM31241 · COMPASS: settlement cases: creating a record
IHTM31242 · COMPASS: settlement cases: case structure
IHTM31243 · COMPASS: settlement cases: entering values
IHTM31244 · COMPASS: settlement cases: adding an Entry
IHTM31245 · COMPASS: settlement cases: raising a calculation
IHTM31260 · COMPASS: other features: file notes
IHTM31270 · COMPASS: other features: closing the record (case status)
IHTM31271 · COMPASS: other features: archived records
IHTM31280 · COMPASS: other features: keyboard conventions
IHTM31401 · Calculations: summary
IHTM31402 · Calculations: calculation layout
IHTM31412 · Calculations: death estate: working out the aggregate chargeable transfer
IHTM31413 · Calculations: death estate: PLCT
IHTM31416 · Calculations: death estate: revision to the original tax charge
IHTM31417 · Calculations: death estate: reliefs against tax
IHTM31418 · Calculations: death estate: IOP cases
IHTM31419 · Calculations: death estate: tax previously paid
IHTM31420 · Calculations: death estate: interest
IHTM31440 · Calculations: lifetime events: chargeable PETs and additional charges
IHTM31450 · Calculations: lifetime events: immediately chargeable transfers
IHTM31460 · Calculations: lifetime events: settlement charges
IHTM31491 · Calculations: recapture charges: when the charges arise
IHTM31492 · Calculations: recapture charges: calculating the tax on disposal of woodlands
IHTM31493 · Calculations: recapture charges: calculating tax on cessation of conditional exemption
IHTM31494 · Calculations: recapture charges: next action
IHTM31500 · Calculations: deficits: deficit of an assessment group
IHTM31511 · Calculating interest: the interest calculator
IHTM31512 · Calculating interest: simple cases
IHTM31513 · Calculating interest: money on deposit
IHTM31514 · Calculating interest: transfer of deposit between files
IHTM31515 · Calculating interest: IT and CGT repayments
IHTM31516 · Calculating interest: repayment supplement on Income Tax and Capital Gains Tax (CGT) repayments
IHTM31517 · Calculating interest: IOP cases
IHTM31518 · Calculating interest: increase in total tax in IOP cases
IHTM31519 · Calculating interest: decrease in total tax in IOP cases
IHTM31531 · Calculating interest: general interest charge on IOP (WIR) cases
IHTM31532 · Calculating interest: increase in total IOP(WIR) tax
IHTM31533 · Calculating interest: decrease in total IOP (WIR) tax
IHTM31534 · Calculating interest: sales on IOP (WIR) cases
IHTM31540 · Calculating interest: additional interest
IHTM31550 · Calculating interest: manual adjustments to COMPASS interest calculations
IHTM31560 · Calculating interest: deposits
IHTM31570 · Calculating interest: remissions and discharges
IHTM31601 · Repayments: introduction
IHTM31602 · Repayments: overview of preparing a repayment
IHTM31603 · Repayments: authority to repay
IHTM31604 · Repayments: preparation of repayments
IHTM31611 · Repayments: summary
IHTM31612 · Repayments: simple cases
IHTM31613 · Repayments: complicated cases
IHTM31614 · Repayments: adjusting for additional interest charges
IHTM31615 · Repayments: IOP without interest relief
IHTM31616 · Repayments: IOP (WIR)
IHTM31641 · Repayments: Sect 6
IHTM31645 · Repayments: payee(s) and address for communications on Sect 6
IHTM31646 · Repayments: interest supplement details
IHTM31647 · Repayments: reviewing officer's check
IHTM31648 · Repayments: RSO's check
IHTM31660 · Repayments: Sect 83
IHTM31661 · Repayments: informing the taxpayer
IHTM31662 · Repayments: authorised payee
IHTM31663 · Repayments: repayments over £150,000
IHTM31665 · Repayments: interest supplement
IHTM31666 · Repayments: satisfaction of assessment by deposit and repayment of the balance
IHTM31667 · Repayments: IHT Direct Payment Scheme cases
IHTM31681 · Offset repayments: introduction
IHTM31682 · Offset repayments: setting off money at the same entry
IHTM31683 · Offset repayments: setting off money at a different entry
IHTM31685 · Offset repayments: sending calculations to the taxpayer
IHTM31686 · Offset repayments: non-payment of calculation
IHTM31700 · Checking repayments: additional action if the repayment is referred to you to authorise
IHTM31720 · Other repayment issues: provisional repayments
IHTM31722 · Other repayment issues: erroneous or excessive repayments
IHTM31751 · Deposits: introduction
IHTM31752 · Deposits: using the deposit
IHTM31753 · Deposits: more than one calculation
IHTM31754 · Deposits: retention of deposits
IHTM31755 · Deposits: offer to place money on deposit by the taxpayer
IHTM31756 · Deposits: money attributed to the wrong file
IHTM31757 · Deposits: problems with deposits
IHTM31771 · CTDs: introduction
IHTM31772 · CTDs: receiving the CTD
IHTM31773 · CTDs: applying the CTD
IHTM31774 · CTDs: assessing NIOP cases
IHTM31775 · CTDs: Estate Duty
IHTM31776 · CTDs: cancelled calculations
IHTM31777 · CTDs: if the taxpayer has lost the CTD
IHTM31851 · SAGE: introduction
IHTM31852 · SAGE: forms
IHTM31861 · SAGE: recording calculation details
IHTM31862 · SAGE: inputting COMPASS information
IHTM31863 · SAGE: inputting template or manuscript information
IHTM31864 · SAGE: the adjustments box
IHTM31866 · Assessing SAGE: matching payments received
IHTM31867 · SAGE: pre-grant payments and calculations
IHTM31868 · SAGE: deposits
IHTM31869 · SAGE: Payments received before SAGE
IHTM31870 · SAGE: unpaying calculations
IHTM31871 · SAGE: repayments
IHTM31872 · SAGE: requests for receipts
IHTM31891 · SAGE: what is a transaction report?
IHTM31892 · SAGE: SAGE record in COMPASS
IHTM31893 · SAGE: the full transaction printout
IHTM31894 · SAGE: closing cases
IHTM31895 · SAGE: balancing the record
IHTM31901 · Dealing with cheques: dishonoured cheques
IHTM31902 · Dealing with cheques: invalid cheques
IHTM31905 · Dealing with cheques: if you receive a cheque directly
IHTM31911 · Liaison with Accounts: contact
IHTM31912 · Liaison with Accounts: Accounts, Nottingham
IHTM31921 · Transferring money: transferring money between files
IHTM31922 · Transferring money: transferring money to other HMRC offices
IHTM31930 · Transferring money: remissions
IHTM31023 · Calculation principles: telling us about amendments
IHTM31301 · Manual calculation template: introduction
IHTM31302 · Manual calculation template: the forms
IHTM31303 · Manual calculation template: calculation details
IHTM31304 · Manual calculation template: calculating rates
IHTM31305 · Manual calculation template: printing
IHTM31306 · Manual calculation template: updating the accounting record
IHTM31711 · Cancelling a payable order: reasons to cancel a payable order
IHTM31712 · Cancelling a payable order: cancellation and re-issue of a payable order
IHTM31713 · Cancelling a payable order: cancellation with no re-issue

Inheritance Tax Manual
Assessing: contents

IHTM31302 | Assessing: manual calculation template: the forms

From HM Revenue & Customs · Inheritance Tax Manual

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