The previous two parts of this section of the Manual describe
the mechanics of preparing an assessment, either on COMPASS (
IHTM31101) or the manual template (
IHTM31301), and the processes you have
to undertake.
This part is concerned with the calculations of tax and
interest (
IHTM31511) that you will need to
include in your assessment.
Repayments (
IHTM31601) are dealt with
separately.
