IHTM31491 - Assessing: calculations: recapture charges: when the charges arise

Tax will be chargeable

• when property no longer has the benefit of Conditional Exemption (IHTM04112),
• when property previously subject to woodlands relief is disposed of (IHTM04122).

You cannot use COMPASS (IHTM31101) to prepare your calculations, so you must use the manual calculation template (IHTM31301).