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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Assessing: calculations: death estate: reliefs against tax

Any reliefs against tax, such as double taxation relief (DTR) (IHTM27181) must be deducted from the total tax to pay at your assessment group (IHTM31012).

COMPASS will carry forward the figure included in any previous calculations. If this is the first calculation, or you are using the manual template (IHTM31302), include the total figure in the relevant box.