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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Assessing: calculations: summary

The previous two parts of this section of the Manual describe the mechanics of preparing a calculation, either on COMPASS (IHTM31101) or the manual template (IHTM31301), and the processes you have to undertake.

This part is concerned with the calculations of tax and interest (IHTM31511) that you will need to include in your calculation.

Repayments (IHTM31601) are dealt with separately.