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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

Discretionary trusts: yield and ERS

The ERS system in COMPASS is not appropriate for registration of discretionary trust enquiries or tax yield, so a separate ERS database exists on the Capital Taxes knowledge tree. (IHTM29101)

IHT Compliance

Register your enquiry cases on the ERS system at the time you open the enquiry, and remember to close the record when the enquiry is ended. Register all compliance yield on the database system.


Do not register non-enquiry cases on the database. Please record any account amendment yield through the Unit4 procedure. (IHTM29083)