IHTM07059 - FACET: data capture of IHT400s

All taxpaying IHT400s received in the office must be data captured on Compass (IHTM31101). Not all non-taxpaying IHT400s need to be data captured, only the ones where ALF (IHTM03291) has selected the case as ‘Sampled’.

You will need to set a Compass record up through data capture. Enter the details of the deceased and the names of liable people and agents. The assets then need entering followed by liabilities and any relief’s due, for example spouse or charity.

After the information is entered on Compass it will automatically raise an assessment for the tax due at this time. You need to issue any assessments raised to ensure that they download to SAGE. Do not pay any taxpaying assessments at this stage.

Stamp the file cover to show that the data capture has been done and complete FACET 1 form.

In Nottingham

All taxpaying IHT400s are passed to one of the FACET team leaders for checking. At this stage the data capture needs to be checked for errors and to ensure that the correct amount of tax has been paid. Any errors are corrected at this stage and the Cas 1 is noted with any underpayments of tax. The IHT400s are then passed back to Cashiers or to Pre Grant.

In Belfast and Edinburgh

The data capture is checked by the caseworker. Any errors are passed back to FACET for correction.

In all locations

The non-taxpaying cases need actioning as per the proforma completed by the post team. The majority of these cases can be closed and sent to Store. The remainder are returned to the post team for further investigation.