The property within each Entry ( IHTM31011) is divided into assessment groups. The three types are
The payments section of this manual will advise you when
IHTM30191) and interest relief (
IHTM30363) may apply.
You can have more than one ( IHTM31133) IOP or IOP (WIR) assessment group within an Entry. You can have numerous NIOP groups if you are assessing manually, but only one per Entry on COMPASS ( IHTM31101).