IHTM31868 | Assessing: SAGE: deposits
From HM Revenue & Customs · Inheritance Tax Manual
Deposit () is the term we use word for a payment on account. It is also any money recorded on SAGE that is not matched to a calculation or recorded as a penalty ().
In the case of amounts placed on deposit as a result of a repayment set-off, the deposit number is the warrant number allocated to the repayment.