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HMRC internal manual

Inheritance Tax Manual

Assessing: COMPASS: calculations: calculations out of sequence

COMPASS runs through the calculations to raise in the order they are shown on the case record.

If you want to raise a calculation at a later assessment group without raising a calculation at the current assessment group, for instance B/NIOP and not A/NIOP,

  • do not press the Cancel button (IHTM31193) as this will cancel all calculations you have raised so far and will not allow you to progress.


  • raise calculations for all the assessment groups in the estate,
  • issue (IHTM31210) the calculations you want to send out,
  • withdraw (IHTM31213) the calculations you do not wish to send out.