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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Assessing: COMPASS: making amendments: reliefs and exemptions

Select the ‘Relief ‘ button from the ‘Estate Details’ (IHTM31131) to open the Reliefs window.

For COMPASS purposes, reliefs includes exemptions. You can apply a relief against either:

  • an assessment group, or
  • an individual asset.

Adding a relief or exemption

You can create a new relief or exemption and attach it to a group or asset by selecting from the two dropdown menus.

  • select the ‘Add’ button and then select the appropriate type of relief from the list of options.
  • Enter the correct amount of relief in the left box and press =.
  • You should always include the relief as an absolute amount and do not use the proportion option. Leave it at 100%.
  • Record whether the additional relief or exemption should be recorded on ERS (IHTM29012).
  • select ‘OK’ to save your changes and exit the screen.

Amending an existing relief or exemption

Select the appropriate relief or exemption from the list on the ‘Reliefs’ window and then select the ‘Update’ button.


  • enter the amendment in the left-hand box and select + or - to adjust the existing figure, or
  • enter the new figure in the left-hand box and select = to replace the existing amount.

Remember to update ERS, if necessary.