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HMRC internal manual

Inheritance Tax Manual

Assessing: calculating interest: remissions and discharges

As a rule, remissions or discharges (IHTM30451) of assessed tax and/or interest must be reflected in a raised calculation as a payment as if they were a deposit.

Raise a fresh calculation. For a partial or full remission, select the ‘money’ button (IHTM31190) and add a new deposit.

  • In the deposit box enter ‘REMITTED’
  • In the date received box enter today’s date.
  • In the amount box enter the amount to be remitted.

Select ‘OK’. Your calculation will either show ‘nil’ to pay or the balance to be collected after remission.

If the calculations cannot be prepared on COMPASS, you must prepare a template (IHTM31301) or manuscript calculation showing the amount to be remitted in the ‘Money applied from deposit’ section of the calculation form.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)


If the discharge relates to tax lost in error or a decision not to re-open a claim to tax, do not raise a calculation.