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HMRC internal manual

Inheritance Tax Manual

Assessing: SAGE: SAGE record in COMPASS

To view the transaction records, select the ‘SAGE Trans’ button in your Case Summary window (below the list of calculations).

The report window will open up, listing the calculations issued and withdrawn, payments and repayments in chronological order. This is a live link to SAGE which shows real-time data.

The individual records are explained more clearly here than in the full transaction printout from Cashiers Section. The records you might find are

  • Issued or withdrawn calculations of tax
  • Issued or withdrawn calculations of interest
  • Payments
  • Repayment warrants (once processed by Repayments Section)
  • Repayment supplements
  • Issued or withdrawn irrecoverable/remitted tax
  • Issued or withdrawn irrecoverable/remitted interest
  • Under/overpayments
  • Penalties
  • Cashiers matching

The amounts for assessed liabilities are shown as positive figures. The amounts for any payments or other receipts are minus figures.

At the bottom of the page are totals for the tax and interest paid, the amounts received, and the balance. This lets you see at a glance whether there are payments (negative balance) or deposits (positive balance) outstanding.