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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Discretionary trusts: assessing

  • All cases can be registered on Compass You can assess chargeable events on Compass where the event is on or after 18 March 1986.
  • For transfers before this, use the manual assessment template. (IHTM31301)

Wherever possible, links to screenshots of the relevant rate and tax calculation formshave been added to examples in the earlier TYA and proportionate charges pages.

Due dates

Due date for payment of tax is explained at IHTM30154.

Penalties for late delivery are recorded through Compass.


If conditions are met, tax may be payable by instalments. (IHTM30290)

In manual assessments you should select form IHT309 instead of IHT310.

IHT thresholds

A list of IHT thresholds is at IHTM30171.