IHTM31014 - Assessment principles: form of the assessment

You can prepare assessments on COMPASS( IHTM31101) for all charges where the date of death, lifetime or settlement chargeable event is on or after 18 March 1986.

COMPASS will not however prepare assessments

• where the date of death is before 18 March 1986
• where the date of a chargeable transfer upon which there is tax to pay is before 18 March 1986 (even if the subsequent death is after that date)

In these instances you can prepare manual assessments on the computerised Manual Templates ( IHTM31301).