Assessing: contents
Introduction
Calculations
Calculation principles

IHTM31011Calculation principles: Entries

IHTM31012Calculation principles: Assessment groups

IHTM31013Calculation principles: Apportioning the tax charge

IHTM31014Calculation principles: Types of calculation

IHTM31015Calculation principles: The tax calculation (death cases)

IHTM31016Calculation principles: The tax calculation (settlement cases)

IHTM31017Calculation principles: Interest

IHTM31018Calculation principles: When to raise calculations

IHTM31019Calculation principles: Withdrawing calculations

IHTM31020Calculation principles: Examples as to when calculations should not be withdrawn

IHTM31022Calculation principles: Reminding for payment of calculations

IHTM31023Calculation principles: Telling us about amendments

IHTM31030Examples of calculations: Calculation on death where lifetime transfers are less than the nilrate band

IHTM31031Examples of calculations: Calculation on death where lifetime transfers are more than the nilrate band

IHTM31032Examples of calculations: Calculation where there is transferable nilrate band

IHTM31033Examples of calculations: Calculation where there is quick succession relief (QSR)

IHTM31034Examples of calculations: Calculation with reduced rate where part of the estate passes to charity

IHTM31101COMPASS: Introduction

IHTM31102COMPASS: Settingup a record

IHTM31103COMPASS: Datacapture of lifetime gifts

IHTM31111COMPASS: Viewing your records: The main window

IHTM31112COMPASS: Viewing your records: Case index

IHTM31113COMPASS: Viewing your records: Case Summary

IHTM31114COMPASS: Viewing your records: File menu

IHTM31115COMPASS: Viewing your records: Amend menu

IHTM31116COMPASS: Viewing your records: Assessment menu

IHTM31117COMPASS: Viewing your records: Options menu

IHTM31118COMPASS: Viewing your records: Window and help menu

IHTM31131COMPASS: Making amendments: Selecting the material to amend

IHTM31132COMPASS: Making amendments: NIOP assets and liabilities

IHTM31133COMPASS: Making amendments: New IOP records

IHTM31134COMPASS: Making amendments: IOP assets and liabilities

IHTM31135COMPASS: Making amendments: Reliefs and exemptions

IHTM31136COMPASS: Making amendments: New Entries

IHTM31137COMPASS: Making amendments: Deleting an Entry or assessment group

IHTM31150COMPASS: Making amendments: Dealing with deficits

IHTM31171COMPASS: Calculations: Preparation

IHTM31181COMPASS: Calculations: Initiation

IHTM31182COMPASS: Calculations: The 'Calculation of Inheritance Tax' window

IHTM31183COMPASS: Calculations: NIOP assessment

IHTM31184COMPASS: Calculations: IOP assessment

IHTM31185COMPASS: Calculations: IOP (WIR) assessment

IHTM31186COMPASS: Calculations: Amendments box

IHTM31187COMPASS: Calculations: The effective date

IHTM31188COMPASS: Calculations: Tax previously paid

IHTM31189COMPASS: Calculations: Reliefs against tax

IHTM31190COMPASS: Calculations: Money (including deposits)

IHTM31191COMPASS: Calculations: Notes

IHTM31192COMPASS: Calculations: Adjustments to interest

IHTM31193COMPASS: Calculations: 'OK' or 'Cancel'

IHTM31194COMPASS: Calculations: Calculations out of sequence

IHTM31195COMPASS: Calculations: Adjustments to COMPASS calculations

IHTM31210COMPASS: Calculations: Issuing assessments

IHTM31211COMPASS: Calculations: Marking calculations as paid

IHTM31212COMPASS: Calculations: Unpaying calculations

IHTM31213COMPASS: Calculations: Withdrawing calculations

IHTM31231COMPASS: Chargeable lifetime transfers: Introduction

IHTM31232COMPASS: Chargeable lifetime transfers: Failed PETS

IHTM31233COMPASS: Chargeable lifetime transfers: Additional charges

IHTM31234COMPASS: Chargeable lifetime transfers: Immediately chargeable transfers

IHTM31235COMPASS: Chargeable lifetime transfers: Creating a record for an immediately chargeable transfer

IHTM31241COMPASS: Settlement cases: Creating a record

IHTM31242COMPASS: Settlement cases: Case structure

IHTM31243COMPASS: Settlement cases: Entering values

IHTM31244COMPASS: Settlement cases: Adding an Entry

IHTM31245COMPASS: Settlement cases: Raising an assessment

IHTM31260COMPASS: Other features: File notes

IHTM31270COMPASS: Other features: Closing the record (case status)

IHTM31271COMPASS: Other features: Archived records

IHTM31280COMPASS: Other features: Keyboard conventions

IHTM31301Manual assessment template: Introduction

IHTM31302Manual assessment template: The forms

IHTM31303Manual assessment template: Calculation details

IHTM31304Manual assessment template: Calculating rates

IHTM31305Manual assessment template: Printing

IHTM31306Manual assessment template: Updating the accounting period

IHTM31412Assessment calculations: Death estate: Working out the aggregate chargeable transfer

IHTM31413Assessment calculations: Death estate: PLCT

IHTM31416Assessment calculations: Death estate: Revision to original tax charge

IHTM31417Assessment calculations: Death estate: Reliefs against tax

IHTM31418Assessment calculations: Death estate: IOP cases

IHTM31419Assessment calculations: Death estate: Tax previously paid

IHTM31420Assessment calculations: Death estate: Interest

IHTM31440Assessment calculations: Lifetime events: Chargeable PETs and Additional Charges

IHTM31450Assessment calculations: Lifetime events: Immediately chargeable transfers

IHTM31460Assessment calculations: Lifetime events: Settlement charges

IHTM31491Assessment calculations: Recapture charges: When the charges arise

IHTM31492Assessment calculations: Recapture charges: Calculating the tax on disposal of woodlands

IHTM31493Assessment calculations: Recapture charges: Calculating the tax on cessation of Conditional Exemption

IHTM31494Assessment calculations: Recapture charges: Next action

IHTM31511Calculating interest: The interest calculator

IHTM31512Calculating interest: Simple cases

IHTM31513Calculating interest: Money on deposit

IHTM31514Calculating interest: Transfer of deposit between files

IHTM31515Calculating interest: IT and CGT repayments

IHTM31516Calculating interest: Repayment supplement on IT and CGT repayments

IHTM31517Calculating interest: IOP cases

IHTM31518Calculating interest: Increase in total tax in IOP cases

IHTM31519Calculating interest: Decrease in total tax in IOP cases

IHTM31531Calculating interest: General interest charge on IOP (WIR) cases

IHTM31532Calculating interest: Increase in total IOP (WIR) tax

IHTM31533Calculating interest: Decrease in total IOP (WIR) tax

IHTM31534Calculating interest: Sales on IOP (WIR) cases

IHTM31540Calculating interest: Additional interest

IHTM31550Calculating interest: Manual adjustments to COMPASS interest calculations

IHTM31560Calculating interest: Deposits

IHTM31570Calculating interest: Remissions and discharges

IHTM31601Repayments: Introduction

IHTM31602Repayments: Overview of preparing a repayment

IHTM31603Repayments: Authority to repay

IHTM31604Repayments: Preparation of repayments

IHTM31611Repayments: Summary

IHTM31612Repayments: Simple cases

IHTM31613Repayments: Complicated cases

IHTM31614Repayments: Adjusting for additional interest charges

IHTM31615Repayments: IOP without interest relief

IHTM31616Repayments: IOP(WIR)

IHTM31641Repayments: Sect 6

IHTM31645Repayments: Payee(s) and address for communications ON Sect 6

IHTM31646Repayments: Interest supplement details

IHTM31647Repayments: Reviewing officer's check

IHTM31648Repayments: RSO's check

IHTM31660Repayments: Sect 83

IHTM31661Repayments: Informing the taxpayer

IHTM31662Repayments: Authorised payee

IHTM31663Repayments: Repayments over £150,000

IHTM31665Repayments: Interest supplement

IHTM31666Repayments: Satisfaction of assessment by deposit and repayment of balance

IHTM31667Repayments: IHT Direct Payment Scheme cases

IHTM31681Repayments: Offset repayments: Introduction

IHTM31682Repayments: Offset repayments: Setting off money at the same entry

IHTM31683Repayments: Offset repayments: Setting off money at a different entry

IHTM31685Repayments: Offset repayments: Sending calculations to the taxpayer

IHTM31686Repayments: Offset repayments: Nonpayment of assessments

IHTM31711Cancelling a payable order: Reasons to cancel a payable order

IHTM31712Cancelling a payable order: Cancellation and reissue of payable order

IHTM31713Cancelling a payable order: Cancellation with no reissue

IHTM31720Other repayment issues: Provisional repayments

IHTM31722Other repayment issues: Erroneous or excessive repayments

IHTM31751Deposits: Introduction

IHTM31752Deposits: Using the deposit

IHTM31753Deposits: More than one assessment

IHTM31754Deposits: Retention of deposits

IHTM31755Deposits: Offer to place money on deposit by the taxpayer

IHTM31756Deposits: Money attributed to the wrong file

IHTM31757Deposits: Problems with deposits

IHTM31771CTDs: Introduction

IHTM31772CTDs: Receiving the CTD

IHTM31773CTDs: Applying the CTD

IHTM31774CTDs: Assessing NIOP cases

IHTM31775CTDs: Estate Duty

IHTM31776CTDs: Cancelled assessments

IHTM31777CTDs: If the taxpayer has lost the CTD

IHTM31851SAGE: Introduction

IHTM31852SAGE: Forms

IHTM31861SAGE: Recording calculation details

IHTM31862SAGE: Inputting COMPASS information

IHTM31863SAGE: Inputting template or manuscript assessment information

IHTM31864SAGE: The adjustments box

IHTM31866SAGE: Matching payments received

IHTM31867SAGE: Pregrant payments and calculations

IHTM31868SAGE: Deposits

IHTM31869SAGE: Payments received before SAGE

IHTM31870SAGE: Unpaying calculations

IHTM31871SAGE: Repayments

IHTM31872SAGE: Requests for receipts

IHTM31891SAGE: What is a transaction report?

IHTM31892SAGE: SAGE record in COMPASS

IHTM31893SAGE: The full transaction printout

IHTM31894SAGE: Closing cases

IHTM31895SAGE: Balancing the record

IHTM31901Dealing with cheques: Dishonoured cheques

IHTM31902Dealing with cheques: Invalid cheques

IHTM31905Dealing with cheques: If you receive a cheque directly