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HMRC internal manual

Inheritance Tax Manual

Assessing: COMPASS: calculations: adjustments to interest

You should use the ‘Adjustment’ box to make adjustments to interest (IHTM31511) only.

You must never amend the tax charge by this method as it will result in unmatched money on the SAGE (IHTM31851) record.

There is a cash limit on the adjustment box; any case where that limit is exceeded will need to be referred to your manager to be authorised before the calculation can be issued.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)