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HMRC internal manual

Inheritance Tax Manual

Assessing: SAGE: deposits

Deposit (IHTM31751) is the term we use word for a payment on account. It is also any money recorded on SAGE that is not matched to a calculation or recorded as a penalty (IHTM36010).

In the case of amounts placed on deposit as a result of a repayment set-off, the deposit number is the warrant number allocated to the repayment.