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HMRC internal manual

Inheritance Tax Manual

Assessing: manual calculation template: introduction

The calculation template should only be used where you cannot raise charges on COMPASS (IHTM31014), or it is simpler to make a separate calculation, such as in additional interest (IHTM31540) cases.

Template calculations are not automatically downloaded onto SAGE, so you must remember to update the accounting record (IHTM31306).

When you open the template, you will be asked to

  • Select your location
  • enter your name and extension
  • Choose a new calculation
  • Enter the case and addressee details.
  • Select the form number you wish to open.

The form number you require will depend upon the type of charge, and whether you are assessing NIOP (IHTM31012) or IOP. The next page contains a full list of the options.