Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

Assessing: SAGE: inputting template or manuscript information

Calculations issued using the calculation templates (IHTM31301) or manuscript calculation forms cannot be downloaded automatically. This information has to be input by Accounts, Nottingham manually.

It is important to send a copy of any manual payment or repayment calculations to Accounts when they are raised and/or withdrawn.

Remember to cross through the address box so that the calculation is not sent to the taxpayer or agent. Write ‘WITHDRAWN’ prominently across any withdrawn calculations.

Manual repayment calculations are entered on SAGE by Accounts, Nottingham. If the payable order is subsequently returned by the taxpayer and the calculation needs to be withdrawn, send a copy of the calculation clearly marked ‘withdrawn’ to Accounts, Nottingham.