IHTM31016 - Assessment principles: the tax
calculation (settlement cases)
You can prepare some settlement assessments on COMPASS (
IHTM31241), but the remainder must be
assessed manually (
IHTM31301).
The later instructions provide advice on assessment
calculations relating to
- immediately chargeable transfers (
IHTM31450)
- principle, proportionate and flat rate
charges (
IHTM31460) in existing settlement
cases, and
- recapture charges (
IHTM31491) on disposal of heritage
property or timber.
