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HMRC internal manual

Inheritance Tax Manual

Assessing: calculation principles: types of calculation

You can prepare calculations on COMPASS (IHTM31101) for all charges where the date of death, lifetime or settlement chargeable event is on or after 18 March 1986. You cannot use COMPASS to prepare calculations where:

  • the date of death is before 18 March 1986
  • the date of the chargeable transfer on which tax is due is before 18 March 1986.