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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Assessing: SAGE: unpaying calculations

When calculations are withdrawn, any payments matched to them will be automatically unmatched by Cashiers. However, if a calculation is ‘unpaid’ on COMPASS (IHTM31212) and not withdrawn, the entries stay matched on SAGE.

Calculations must only be unpaid when:

  • the calculation has genuinely been marked paid on COMPASS in error
  • you are told that an invalid or dishonoured cheque has been received

If you want to unpay a calculation for any other reason you should ask for advice from Accounts, Nottingham.