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IHTM31491 | Assessing: calculations: recapture charges: when the charges arise

From HM Revenue & Customs · Inheritance Tax Manual

Tax will be chargeable

  • when property no longer has the benefit of Conditional Exemption (IHTM04112),

  • when property previously subject to woodlands relief is disposed of (IHTM04122).

You cannot use COMPASS (IHTM31101) to prepare your calculations, so you must use the manual calculation template (IHTM31301).