IHTM31171 - Assessing: preparation

You need to keep the COMPASS record up to date to ensure that any assessments issued are accurate. Incorporate amendments ( IHTM31131) to the assets and liabilities as you become aware of them – and record that you have done so on your enquiry plan (IHTM29201) or file notes.

Check whether

• there are any amendments to the previous lifetime cumulative total (PLCT)
• QSR ( IHTM22041) is allowed
• any DTR ( IHTM27181) is in point
• there is any money held on deposit to use against the assessments