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HMRC internal manual

Inheritance Tax Manual

Assessing: SAGE: closing cases

Closing your records

When any case where money has been paid, or a calculation issued, is ready to be marked closed or open (future) you must check that the balance on SAGE is nil.

Accounts, Nottingham are automatically notified when a case is closed on COMPASS. If the balance is nil, or within de minimus limits, Accounts will automatically close the case on SAGE. You will receive a printout if the SAGE transactions do not balance to within de minimus limits.

If the record does not balance, you must find out why before you close your file.

Changing the file status to O(Inst)’ or ‘O(S)’

When a case is ready to have its status changed to O(Inst) (IHTM39002) or O(S) (IHTM39002) you should check the SAGE balance is in line with the file before you change the file status.

  • O(S) files should balance to the outstanding deposit kept for future instalments.
  • O(inst) files should not have amounts due above deminimus limits.

When changing cases marked O(inst) or O(S) to closed you should follow the procedure for closing files.