| Introduction |
| Assessing |
| Assessment principles |
| COMPASS |
| Manual assessment template |
| Assessment calculations |
| Repayments |
| Deposits |
| SAGE |
| IHTM31001 | Introduction |
| IHTM31002 | extraction of data for statistical purposes |
| IHTM31011 | Entries |
| IHTM31012 | Assessment groups |
| IHTM31013 | Apportioning the tax charge |
| IHTM31014 | Form of the assessment |
| IHTM31015 | The tax calculation (death cases) |
| IHTM31016 | The tax calculation (settlement cases) |
| IHTM31017 | Interest |
| IHTM31018 | When to raise assessments |
| IHTM31019 | Withdrawing assessments |
| IHTM31020 | Examples as to when assessments should not be withdrawn |
| IHTM31021 | IHT4 |
| IHTM31022 | Reminding for payment of assessments |
| IHTM31101 | Introduction |
| IHTM31102 | Setting-up a record |
| I HTM31103 | Data-capture of lifetime gifts |
| IHTM31111 | The main window |
| IHTM31112 | Case index |
| IHTM31113 | Case Summary |
| IHTM31114 | File menu |
| IHTM31115 | Amend menu |
| IHTM31116 | Assessment menu |
| IHTM31117 | Options menu |
| IHTM31118 | Window and help menu |
| IHTM31131 | Selecting the material to amend |
| IHTM31132 | NIOP assets and liabilities |
| IHTM31133 | New IOP records |
| IHTM31134 | IOP assets and liabilities |
| IHTM31135 | Reliefs and exemptions |
| IHTM31136 | New Entries |
| IHTM31137 | Deleting an Entry or assessment group |
| IHTM31150 | Dealing with deficits |
| IHTM31155 | Interaction with ERS |
| IHTM31156 | How managers deal with referrals and ERS reviews |
| IHTM31171 | Preparation |
| IHTM31181 | Initiation |
| IHTM31182 | The "Calculation of Inheritance Tax" window |
| IHTM31183 | NIOP assessment |
| IHTM31184 | IOP assessment |
| IHTM31185 | IOP (WIR) assessment |
| IHTM31186 | Amendments box |
| IHTM31187 | The effective date |
| IHTM31188 | Tax previously paid |
| IHTM31189 | Reliefs against tax |
| IHTM31190 | Money (including deposits) |
| IHTM31191 | Notes |
| IHTM31192 | Adjustments to interest |
| IHTM31193 | "OK" or "Cancel" |
| IHTM31194 | Assessing out of sequence |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| IHTM31210 | Issuing assessments |
| IHTM31211 | Marking assessments as paid |
| IHTM31212 | Unpaying assessments |
| IHTM31213 | Withdrawing assessments |
| IHTM31231 | Introduction |
| IHTM31232 | Failed PETS |
| IHTM31233 | Additional charges |
| IHTM31234 | Immediately chargeable transfers |
| IHTM31235 | Creating a record for an immediately chargeable transfer |
| IHTM31241 | Creating a record |
| IHTM31242 | Case structure |
| IHTM31243 | Entering values |
| IHTM31244 | Adding an Entry |
| IHTM31245 | Raising an assessment |
| IHTM31260 | File notes |
| IHTM31270 | Closing the record (case status) |
| IHTM31271 | Archived records |
| IHTM31280 | Keyboard conventions |
| IHTM31301 | Introduction |
| IHTM31302 | The forms |
| IHTM31303 | Assessment details |
| IHTM31304 | Calculating rates |
| IHTM31305 | Printing |
| IHTM31306 | Updating the accounting record |
| IHTM31401 | Summary |
| IHTM31402 | Assessment layout |
| IHTM31411 | The chargeable estate (chart) |
| IHTM31412 | Ascertaining the aggregate chargeable transfer |
| IHTM31413 | PLCT |
| IHTM31414 | Calculating the overall tax charge |
| IHTM31415 | Apportioning the tax charge between Entries and assessment groups |
| IHTM31416 | Revision to original tax charge |
| IHTM31417 | Reliefs against tax |
| IHTM31418 | IOP cases |
| IHTM31419 | Tax previously paid |
| IHTM31420 | Interest |
| IHTM31440 | Chargeable PETs and Additional Charges |
| IHTM31450 | Immediately chargeable transfers |
| IHTM31460 | Settlement charges |
| IHTM31491 | When the charges arise |
| IHTM31492 | Calculating the tax on disposal of woodlands |
| IHTM31493 | Calculating the tax on cessation of Conditional Exemption |
| IHTM31494 | Next action |
| IHTM31500 | Deficit of an assessment group |
| IHTM31511 | The interest calculator |
| IHTM31512 | Simple cases |
| IHTM31513 | Money on deposit |
| IHTM31514 | Transfer of deposit between files |
| IHTM31515 | IT and CGT repayments |
| IHTM31516 | Repayment supplement on IT and CGT repayments |
| IHTM31517 | IOP cases |
| IHTM31518 | Increase in total tax in IOP cases |
| IHTM31519 | Decrease in total tax in IOP cases |
| IHTM31531 | General interest charge |
| IHTM31532 | Increase in total IOP(WIR) tax |
| IHTM31533 | Decrease in total IOP(WIR) tax |
| IHTM31534 | Sales |
| IHTM31540 | Additional interest |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| IHTM31560 | Deposits |
| IHTM31570 | Remissions and discharges |
| IHTM31601 | Introduction |
| IHTM31602 | Preparing a repayment (chart) |
| IHTM31603 | Authority to repay |
| IHTM31604 | Preparation of repayments |
| IHTM31611 | Summary |
| IHTM31612 | Simple cases |
| IHTM31613 | Complicated cases |
| IHTM31614 | Adjusting for additional interest charges |
| IHTM31615 | IOP without interest relief |
| IHTM31616 | IOP(WIR) |
| IHTM31641 | Introduction |
| IHTM31642 | Heading |
| IHTM31643 | Amount payable |
| IHTM31644 | Application of the repayable money |
| IHTM31645 | Payee(s) and address for communications |
| IHTM31646 | Interest supplement details |
| IHTM31647 | Authorising the repayment |
| IHTM31648 | Check the form |
| IHTM31649 | Reverse of the form |
| IHTM31660 | Sect 83 |
| IHTM31661 | Informing the taxpayer |
| IHTM31662 | Authorised payee |
| IHTM31663 | Repayments over £150,000 |
| IHTM31664 | The embossing stamp |
| IHTM31665 | Interest supplement |
| IHTM31666 | Satisfaction of assessment by deposit and repayment of balance |
| IHTM31667 | IHT Direct Payment Scheme cases |
| IHTM31681 | Introduction |
| IHTM31682 | Sect 6 procedure |
| IHTM31683 | Within-COMPASS procedures |
| IHTM31684 | Authorising within-COMPASS procedures |
| IHTM31685 | Sending assessments to the taxpayer |
| IHTM31686 | Non-payment of assessments |
| IHTM31700 | Additional action if the repayment is referred to you for authorisation |
| IHTM31711 | Why to cancel it and how |
| IHTM31712 | Cancellation and re-issue of Payable Order |
| IHTM31713 | Cancellation with no re-issue |
| IHTM31720 | Provisional repayments |
| IHTM31721 | Prosecution cases |
| IHTM31722 | Erroneous or excessive repayments |
| IHTM31751 | Introduction |
| IHTM31752 | Using the deposit |
| IHTM31753 | More than one assessment |
| IHTM31754 | Retention of deposits |
| IHTM31755 | Offer to place money on deposit by the taxpayer |
| IHTM31756 | Money attributed to the wrong file |
| IHTM31757 | Problems with deposits |
| IHTM31771 | Introduction |
| IHTM31772 | Receiving the CTD |
| IHTM31773 | Applying the CTD |
| IHTM31774 | Assessing NIOP cases |
| IHTM31775 | Estate Duty |
| IHTM31776 | Cancelled assessments |
| IHTM31777 | If the taxpayer has lost the CTD |
| IHTM31851 | Introduction |
| IHTM31852 | Forms |
| IHTM31861 | Recording details |
| IHTM31862 | Inputting COMPASS information |
| IHTM31863 | Inputting template or manuscript assessment information |
| IHTM31864 | The adjustments box |
| IHTM31865 | Non-taxpaying cases now taxpaying |
| IHTM31866 | Matching payments received |
| IHTM31867 | Pre-grant payments and calculations |
| IHTM31868 | Deposits |
| IHTM31869 | Pre-day one |
| IHTM31870 | Unpaying calculations |
| IHTM31871 | Repayments |
| IHTM31891 | What is a transaction report? |
| IHTM31892 | SAGE record in COMPASS |
| IHTM31893 | The full transaction printout |
| IHTM31894 | Closing cases |
| IHTM31895 | Balancing the record |
| IHTM31901 | Dishonoured cheques |
| IHTM31902 | Invalid cheques |
| IHTM31903 | Foreign currency cheques |
| IHTM31904 | Post dated cheques |
| IHTM31905 | If you receive a cheque directly |
| IHTM31911 | Contact |
| IHTM31912 | Banking Operations Nottingham (Inheritance tax) |
| IHTM31921 | Transferring money between files |
| IHTM31922 | Transferring money to the Network and other HMRC offices |
| IHTM31930 | Remissions |
| IHTM31931 | Penalties |
| IHTM31932 | Quality recording |
| IHTM31933 | If the computer system fails |
