If the tax is not being paid by instalments and the only
adjustments on the COMPASS calculation are yield adjustments, this
is straightforward. You can take the figure for total interest
charged or repaid from the calculation as the interest yield and
record this.
All the tax due on the NIOP and IOP property was paid on
delivery of the account.
The DV reports an increase in the value of the house of
£22,000. We raise an assessment to cover this increase.
The intervention yield is £8,800 and the total interest
charged on the assessment is £115.41.
The interest yield in this case is £115.41.
