IHTM31000 - Assessing: contents

  1. IHTM31001
    Introduction: Introduction to calculations
  2. IHTM31002
    Calculations: Extraction of data for statistical purposes
  3. IHTM31011
    Calculation principles: Entries
  4. IHTM31012
    Calculation principles: Assessment groups
  5. IHTM31013
    Calculation principles: Apportioning the tax charge
  6. IHTM31014
    Calculation principles: Types of calculation
  7. IHTM31015
    Calculation principles: The tax calculation (death cases)
  8. IHTM31016
    Calculation principles: The tax calculation (settlement cases)
  9. IHTM31017
    Calculation principles: Interest
  10. IHTM31018
    Calculation principles: When to raise calculations
  11. IHTM31019
    Calculation principles: Withdrawing calculations
  12. IHTM31020
    Calculation principles: Examples as to when calculations should not be withdrawn
  13. IHTM31022
    Calculation principles: Reminding for payment of calculations
  14. IHTM31030
    Examples of calculations: Calculation on death where lifetime transfers are less than the nil-rate band
  15. IHTM31031
    Examples of calculations: Calculation on death where lifetime transfers are more than the nil-rate band
  16. IHTM31032
    Examples of calculations: Calculation where there is transferable nil-rate band
  17. IHTM31033
    Examples of calculations: Calculation where there is quick succession relief (QSR)
  18. IHTM31034
    Examples of calculations: Calculation with reduced rate where part of the estate passes to charity
  19. IHTM31035
    Examples of calculations: Calculation where there is residence nil rate band
  20. IHTM31101
    COMPASS: Introduction
  21. IHTM31102
    COMPASS: Setting-up a record
  22. IHTM31103
    COMPASS: Datacapture of lifetime gifts
  23. IHTM31111
    COMPASS: Viewing your records: The main window
  24. IHTM31112
    COMPASS: Viewing your records: Case index
  25. IHTM31113
    COMPASS: Viewing your records: Case Summary
  26. IHTM31114
    COMPASS: Viewing your records: File menu
  27. IHTM31115
    COMPASS: Viewing your records: Amend menu
  28. IHTM31116
    COMPASS: Viewing your records: Assessment menu
  29. IHTM31117
    COMPASS: Viewing your records: Options menu
  30. IHTM31118
    COMPASS: Viewing your records: Window and help menu
  31. IHTM31131
    COMPASS: Making amendments: Selecting the material to amend
  32. IHTM31132
    COMPASS: Making amendments: NIOP assets and liabilities
  33. IHTM31133
    COMPASS: Making amendments: New IOP records
  34. IHTM31134
    COMPASS: Making amendments: IOP assets and liabilities
  35. IHTM31135
    COMPASS: Making amendments: Reliefs and exemptions
  36. IHTM31136
    COMPASS: Making amendments: New Entries
  37. IHTM31137
    COMPASS: Making amendments: Deleting an Entry or assessment group
  38. IHTM31150
    COMPASS: Making amendments: Dealing with deficits
  39. IHTM31171
    COMPASS: Calculations: Preparation
  40. IHTM31181
    COMPASS: Calculations: Initiation
  41. IHTM31182
    COMPASS: Calculations: The 'Calculation of Inheritance Tax' window
  42. IHTM31183
    COMPASS: Calculations: NIOP assessment
  43. IHTM31184
    COMPASS: Calculations: IOP assessment
  44. IHTM31185
    COMPASS: Calculations: IOP (WIR) assessment
  45. IHTM31186
    COMPASS: Calculations: Amendments box
  46. IHTM31187
    COMPASS: Calculations: The effective date
  47. IHTM31188
    COMPASS: Calculations: Tax previously paid
  48. IHTM31189
    COMPASS: Calculations: Reliefs against tax
  49. IHTM31190
    COMPASS: Calculations: Money (including deposits)
  50. IHTM31191
    COMPASS: Calculations: Notes
  51. IHTM31192
    COMPASS: Calculations: Adjustments to interest
  52. IHTM31193
    COMPASS: Calculations: 'OK' or 'Cancel'
  53. IHTM31194
    COMPASS: Calculations: Calculations out of sequence
  54. IHTM31195
    COMPASS: Calculations: Adjustments to COMPASS calculations
  55. IHTM31210
    COMPASS: Calculations: Issuing assessments
  56. IHTM31211
    COMPASS: Calculations: Marking calculations as paid
  57. IHTM31212
    COMPASS: Calculations: Unpaying calculations
  58. IHTM31213
    COMPASS: Calculations: Withdrawing calculations
  59. IHTM31231
    COMPASS: Chargeable lifetime transfers: Introduction
  60. IHTM31232
    COMPASS: Chargeable lifetime transfers: Failed PETS
  61. IHTM31233
    COMPASS: Chargeable lifetime transfers: Additional charges
  62. IHTM31234
    COMPASS: Chargeable lifetime transfers: Immediately chargeable transfers
  63. IHTM31235
    COMPASS: Chargeable lifetime transfers: Creating a record for an immediately chargeable transfer
  64. IHTM31241
    COMPASS: Settlement cases: Creating a record
  65. IHTM31242
    COMPASS: Settlement cases: Case structure
  66. IHTM31243
    COMPASS: Settlement cases: Entering values
  67. IHTM31244
    COMPASS: Settlement cases: Adding an Entry
  68. IHTM31245
    COMPASS: Settlement cases: Raising an assessment
  69. IHTM31260
    COMPASS: Other features: File notes
  70. IHTM31270
    COMPASS: Other features: Closing the record (case status)
  71. IHTM31271
    COMPASS: Other features: Archived records
  72. IHTM31280
    COMPASS: Other features: Keyboard conventions
  73. IHTM31401
    Assessment calculations: Summary
  74. IHTM31402
    Assessment calculations: Calculation layout
  75. IHTM31412
    Assessment calculations: Death estate: Working out the aggregate chargeable transfer
  76. IHTM31413
    Assessment calculations: Death estate: PLCT
  77. IHTM31416
    Assessment calculations: Death estate: Revision to original tax charge
  78. IHTM31417
    Assessment calculations: Death estate: Reliefs against tax
  79. IHTM31418
    Assessment calculations: Death estate: IOP cases
  80. IHTM31419
    Assessment calculations: Death estate: Tax previously paid
  81. IHTM31420
    Assessment calculations: Death estate: Interest
  82. IHTM31440
    Assessment calculations: Lifetime events: Chargeable PETs and Additional Charges
  83. IHTM31450
    Assessment calculations: Lifetime events: Immediately chargeable transfers
  84. IHTM31460
    Assessment calculations: Lifetime events: Settlement charges
  85. IHTM31491
    Assessment calculations: Recapture charges: When the charges arise
  86. IHTM31492
    Assessment calculations: Recapture charges: Calculating the tax on disposal of woodlands
  87. IHTM31493
    Assessment calculations: Recapture charges: Calculating the tax on cessation of Conditional Exemption
  88. IHTM31494
    Assessment calculations: Recapture charges: Next action
  89. IHTM31500
    Assessment calculations: Deficits: Deficit of an assessment group
  90. IHTM31511
    Calculating interest: The interest calculator
  91. IHTM31512
    Calculating interest: Simple cases
  92. IHTM31513
    Calculating interest: Money on deposit
  93. IHTM31514
    Calculating interest: Transfer of deposit between files
  94. IHTM31515
    Calculating interest: IT and CGT repayments
  95. IHTM31516
    Calculating interest: Repayment supplement on IT and CGT repayments
  96. IHTM31517
    Calculating interest: IOP cases
  97. IHTM31518
    Calculating interest: Increase in total tax in IOP cases
  98. IHTM31519
    Calculating interest: Decrease in total tax in IOP cases
  99. IHTM31531
    Calculating interest: General interest charge on IOP (WIR) cases
  100. IHTM31532
    Calculating interest: Increase in total IOP (WIR) tax
  101. IHTM31533
    Calculating interest: Decrease in total IOP (WIR) tax
  102. IHTM31534
    Calculating interest: Sales on IOP (WIR) cases
  103. IHTM31540
    Calculating interest: Additional interest
  104. IHTM31550
    Calculating interest: Manual adjustments to COMPASS interest calculations
  105. IHTM31560
    Calculating interest: Deposits
  106. IHTM31570
    Calculating interest: Remissions and discharges
  107. IHTM31601
    Repayments: Introduction
  108. IHTM31602
    Repayments: Overview of preparing a repayment
  109. IHTM31603
    Repayments: Authority to repay
  110. IHTM31604
    Repayments: Preparation of repayments
  111. IHTM31611
    Repayments: Summary
  112. IHTM31612
    Repayments: Simple cases
  113. IHTM31613
    Repayments: Complicated cases
  114. IHTM31614
    Repayments: Adjusting for additional interest charges
  115. IHTM31615
    Repayments: IOP without interest relief
  116. IHTM31616
    Repayments: IOP(WIR)
  117. IHTM31641
    Repayments: Sect 6
  118. IHTM31645
    Repayments: Payee(s) and address for communications ON Sect 6
  119. IHTM31646
    Repayments: Interest supplement details
  120. IHTM31647
    Repayments: Reviewing officer's check
  121. IHTM31648
    Repayments: RSO's check
  122. IHTM31660
    Repayments: Sect 83
  123. IHTM31661
    Repayments: Informing the taxpayer
  124. IHTM31662
    Repayments: Authorised payee
  125. IHTM31663
    Repayments: Repayments over £150,000
  126. IHTM31665
    Repayments: Interest supplement
  127. IHTM31666
    Repayments: Satisfaction of assessment by deposit and repayment of balance
  128. IHTM31667
    Repayments: IHT Direct Payment Scheme cases
  129. IHTM31681
    Repayments: Offset repayments: Introduction
  130. IHTM31682
    Repayments: Offset repayments: Setting off money at the same entry
  131. IHTM31683
    Repayments: Offset repayments: Setting off money at a different entry
  132. IHTM31685
    Repayments: Offset repayments: Sending calculations to the taxpayer
  133. IHTM31686
    Repayments: Offset repayments: Non-payment of assessments
  134. IHTM31700
    Checking repayments: Additional action if the repayment is referred to you for authorisation
  135. IHTM31720
    Other repayment issues: Provisional repayments
  136. IHTM31722
    Other repayment issues: Erroneous or excessive repayments
  137. IHTM31751
    Deposits: Introduction
  138. IHTM31752
    Deposits: Using the deposit
  139. IHTM31753
    Deposits: More than one assessment
  140. IHTM31754
    Deposits: Retention of deposits
  141. IHTM31755
    Deposits: Offer to place money on deposit by the taxpayer
  142. IHTM31756
    Deposits: Money attributed to the wrong file
  143. IHTM31757
    Deposits: Problems with deposits
  144. IHTM31771
    CTDs: Introduction
  145. IHTM31772
    CTDs: Receiving the CTD
  146. IHTM31773
    CTDs: Applying the CTD
  147. IHTM31774
    CTDs: Assessing NIOP cases
  148. IHTM31775
    CTDs: Estate Duty
  149. IHTM31776
    CTDs: Cancelled assessments
  150. IHTM31777
    CTDs: If the taxpayer has lost the CTD
  151. IHTM31851
    SAGE: Introduction
  152. IHTM31852
    SAGE: Forms
  153. IHTM31861
    SAGE: Recording calculation details
  154. IHTM31862
    SAGE: Inputting COMPASS information
  155. IHTM31863
    SAGE: Inputting template or manuscript assessment information
  156. IHTM31864
    SAGE: The adjustments box
  157. IHTM31866
    SAGE: Matching payments received
  158. IHTM31867
    SAGE: Pre-grant payments and calculations
  159. IHTM31868
    SAGE: Deposits
  160. IHTM31869
    SAGE: Payments received before SAGE
  161. IHTM31870
    SAGE: Unpaying calculations
  162. IHTM31871
    SAGE: Repayments
  163. IHTM31872
    SAGE: Requests for receipts
  164. IHTM31891
    SAGE: What is a transaction report?
  165. IHTM31892
    SAGE: SAGE record in COMPASS
  166. IHTM31893
    SAGE: The full transaction printout
  167. IHTM31894
    SAGE: Closing cases
  168. IHTM31895
    SAGE: Balancing the record
  169. IHTM31901
    Dealing with cheques: Dishonoured cheques
  170. IHTM31902
    Dealing with cheques: Invalid cheques
  171. IHTM31905
    Dealing with cheques: If you receive a cheque directly
  172. IHTM31911
    Dealing with cheques: Liaison with Accounts and Cashiers: Contact
  173. IHTM31912
    Dealing with cheques: Liaison with Accounts and Cashiers: Accounts, Nottingham
  174. IHTM31921
    Transferring money: Transferring money between files
  175. IHTM31922
    Transferring money: Transferring money to the Network and other HMRC offices
  176. IHTM31930
    Transferring money: Remissions