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

HMRC internal manual

Inheritance Tax Manual

Assessing: SAGE: the adjustments box

Amounts that are entered in the adjustments box on a calculation are downloaded to SAGE as interest.

So you should only use this box to make adjustments to interest calculations. If you need to make an adjustment to tax you must refer the file to Accounts, Nottingham for advice.