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HMRC internal manual

Inheritance Tax Manual

Assessing: manual calculation template: updating the accounting record

Template calculations are not automatically downloaded to SAGE like COMPASS calculations. So you must always send a copy of every calculation (IHTM31863) you raise or withdraw to the Nottingham Accounts Team. So that it does not accidentally go to the addressee, cross out the addressee details. Write clearly in red

  • ‘To NOTTINGHAM ACCOUNTS TEAM’ in the addressee box, and
  • ‘Manual Issued’ or ‘Manual Withdrawn’ over the amount to pay.