IHTM31000 - Assessing: contents

1. IHTM31001

   Introduction: Introduction to calculations
2. IHTM31002

   Calculations: Extraction of data for statistical purposes
3. IHTM31011

   Calculation principles: Entries
4. IHTM31012

   Calculation principles: Assessment groups
5. IHTM31013

   Calculation principles: Apportioning the tax charge
6. IHTM31014

   Calculation principles: Types of calculation
7. IHTM31015

   Calculation principles: The tax calculation (death cases)
8. IHTM31016

   Calculation principles: The tax calculation (settlement cases)
9. IHTM31017

   Calculation principles: Interest
10. IHTM31018

    Calculation principles: When to raise calculations
11. IHTM31019

    Calculation principles: Withdrawing calculations
12. IHTM31020

    Calculation principles: Examples as to when calculations should not be withdrawn
13. IHTM31022

    Calculation principles: Reminding for payment of calculations
14. IHTM31030

    Examples of calculations: Calculation on death where lifetime transfers are less than the nil-rate band
15. IHTM31031

    Examples of calculations: Calculation on death where lifetime transfers are more than the nil-rate band
16. IHTM31032

    Examples of calculations: Calculation where there is transferable nil-rate band
17. IHTM31033

    Examples of calculations: Calculation where there is quick succession relief (QSR)
18. IHTM31034

    Examples of calculations: Calculation with reduced rate where part of the estate passes to charity
19. IHTM31035

    Examples of calculations: Calculation where there is residence nil rate band
20. IHTM31101

    COMPASS: Introduction
21. IHTM31102

    COMPASS: Setting-up a record
22. IHTM31103

    COMPASS: Datacapture of lifetime gifts
23. IHTM31111

    COMPASS: Viewing your records: The main window
24. IHTM31112

    COMPASS: Viewing your records: Case index
25. IHTM31113

    COMPASS: Viewing your records: Case Summary
26. IHTM31114

    COMPASS: Viewing your records: File menu
27. IHTM31115

    COMPASS: Viewing your records: Amend menu
28. IHTM31116

    COMPASS: Viewing your records: Assessment menu
29. IHTM31117

    COMPASS: Viewing your records: Options menu
30. IHTM31118

    COMPASS: Viewing your records: Window and help menu
31. IHTM31131

    COMPASS: Making amendments: Selecting the material to amend
32. IHTM31132

    COMPASS: Making amendments: NIOP assets and liabilities
33. IHTM31133

    COMPASS: Making amendments: New IOP records
34. IHTM31134

    COMPASS: Making amendments: IOP assets and liabilities
35. IHTM31135

    COMPASS: Making amendments: Reliefs and exemptions
36. IHTM31136

    COMPASS: Making amendments: New Entries
37. IHTM31137

    COMPASS: Making amendments: Deleting an Entry or assessment group
38. IHTM31150

    COMPASS: Making amendments: Dealing with deficits
39. IHTM31171

    COMPASS: Calculations: Preparation
40. IHTM31181

    COMPASS: Calculations: Initiation
41. IHTM31182

    COMPASS: Calculations: The 'Calculation of Inheritance Tax' window
42. IHTM31183

    COMPASS: Calculations: NIOP assessment
43. IHTM31184

    COMPASS: Calculations: IOP assessment
44. IHTM31185

    COMPASS: Calculations: IOP (WIR) assessment
45. IHTM31186

    COMPASS: Calculations: Amendments box
46. IHTM31187

    COMPASS: Calculations: The effective date
47. IHTM31188

    COMPASS: Calculations: Tax previously paid
48. IHTM31189

    COMPASS: Calculations: Reliefs against tax
49. IHTM31190

    COMPASS: Calculations: Money (including deposits)
50. IHTM31191

    COMPASS: Calculations: Notes
51. IHTM31192

    COMPASS: Calculations: Adjustments to interest
52. IHTM31193

    COMPASS: Calculations: 'OK' or 'Cancel'
53. IHTM31194

    COMPASS: Calculations: Calculations out of sequence
54. IHTM31195

    COMPASS: Calculations: Adjustments to COMPASS calculations
55. IHTM31210

    COMPASS: Calculations: Issuing assessments
56. IHTM31211

    COMPASS: Calculations: Marking calculations as paid
57. IHTM31212

    COMPASS: Calculations: Unpaying calculations
58. IHTM31213

    COMPASS: Calculations: Withdrawing calculations
59. IHTM31231

    COMPASS: Chargeable lifetime transfers: Introduction
60. IHTM31232

    COMPASS: Chargeable lifetime transfers: Failed PETS
61. IHTM31233

    COMPASS: Chargeable lifetime transfers: Additional charges
62. IHTM31234

    COMPASS: Chargeable lifetime transfers: Immediately chargeable transfers
63. IHTM31235

    COMPASS: Chargeable lifetime transfers: Creating a record for an immediately chargeable transfer
64. IHTM31241

    COMPASS: Settlement cases: Creating a record
65. IHTM31242

    COMPASS: Settlement cases: Case structure
66. IHTM31243

    COMPASS: Settlement cases: Entering values
67. IHTM31244

    COMPASS: Settlement cases: Adding an Entry
68. IHTM31245

    COMPASS: Settlement cases: Raising an assessment
69. IHTM31260

    COMPASS: Other features: File notes
70. IHTM31270

    COMPASS: Other features: Closing the record (case status)
71. IHTM31271

    COMPASS: Other features: Archived records
72. IHTM31280

    COMPASS: Other features: Keyboard conventions
73. IHTM31401

    Assessment calculations: Summary
74. IHTM31402

    Assessment calculations: Calculation layout
75. IHTM31412

    Assessment calculations: Death estate: Working out the aggregate chargeable transfer
76. IHTM31413

    Assessment calculations: Death estate: PLCT
77. IHTM31416

    Assessment calculations: Death estate: Revision to original tax charge
78. IHTM31417

    Assessment calculations: Death estate: Reliefs against tax
79. IHTM31418

    Assessment calculations: Death estate: IOP cases
80. IHTM31419

    Assessment calculations: Death estate: Tax previously paid
81. IHTM31420

    Assessment calculations: Death estate: Interest
82. IHTM31440

    Assessment calculations: Lifetime events: Chargeable PETs and Additional Charges
83. IHTM31450

    Assessment calculations: Lifetime events: Immediately chargeable transfers
84. IHTM31460

    Assessment calculations: Lifetime events: Settlement charges
85. IHTM31491

    Assessment calculations: Recapture charges: When the charges arise
86. IHTM31492

    Assessment calculations: Recapture charges: Calculating the tax on disposal of woodlands
87. IHTM31493

    Assessment calculations: Recapture charges: Calculating the tax on cessation of Conditional Exemption
88. IHTM31494

    Assessment calculations: Recapture charges: Next action
89. IHTM31500

    Assessment calculations: Deficits: Deficit of an assessment group
90. IHTM31511

    Calculating interest: The interest calculator
91. IHTM31512

    Calculating interest: Simple cases
92. IHTM31513

    Calculating interest: Money on deposit
93. IHTM31514

    Calculating interest: Transfer of deposit between files
94. IHTM31515

    Calculating interest: IT and CGT repayments
95. IHTM31516

    Calculating interest: Repayment supplement on IT and CGT repayments
96. IHTM31517

    Calculating interest: IOP cases
97. IHTM31518

    Calculating interest: Increase in total tax in IOP cases
98. IHTM31519

    Calculating interest: Decrease in total tax in IOP cases
99. IHTM31531

    Calculating interest: General interest charge on IOP (WIR) cases
100. IHTM31532

     Calculating interest: Increase in total IOP (WIR) tax
101. IHTM31533

     Calculating interest: Decrease in total IOP (WIR) tax
102. IHTM31534

     Calculating interest: Sales on IOP (WIR) cases
103. IHTM31540

     Calculating interest: Additional interest
104. IHTM31550

     Calculating interest: Manual adjustments to COMPASS interest calculations
105. IHTM31560

     Calculating interest: Deposits
106. IHTM31570

     Calculating interest: Remissions and discharges
107. IHTM31601

     Repayments: Introduction
108. IHTM31602

     Repayments: Overview of preparing a repayment
109. IHTM31603

     Repayments: Authority to repay
110. IHTM31604

     Repayments: Preparation of repayments
111. IHTM31611

     Repayments: Summary
112. IHTM31612

     Repayments: Simple cases
113. IHTM31613

     Repayments: Complicated cases
114. IHTM31614

     Repayments: Adjusting for additional interest charges
115. IHTM31615

     Repayments: IOP without interest relief
116. IHTM31616

     Repayments: IOP(WIR)
117. IHTM31641

     Repayments: Sect 6
118. IHTM31645

     Repayments: Payee(s) and address for communications ON Sect 6
119. IHTM31646

     Repayments: Interest supplement details
120. IHTM31647

     Repayments: Reviewing officer's check
121. IHTM31648

     Repayments: RSO's check
122. IHTM31660

     Repayments: Sect 83
123. IHTM31661

     Repayments: Informing the taxpayer
124. IHTM31662

     Repayments: Authorised payee
125. IHTM31663

     Repayments: Repayments over £150,000
126. IHTM31665

     Repayments: Interest supplement
127. IHTM31666

     Repayments: Satisfaction of assessment by deposit and repayment of balance
128. IHTM31667

     Repayments: IHT Direct Payment Scheme cases
129. IHTM31681

     Repayments: Offset repayments: Introduction
130. IHTM31682

     Repayments: Offset repayments: Setting off money at the same entry
131. IHTM31683

     Repayments: Offset repayments: Setting off money at a different entry
132. IHTM31685

     Repayments: Offset repayments: Sending calculations to the taxpayer
133. IHTM31686

     Repayments: Offset repayments: Non-payment of assessments
134. IHTM31700

     Checking repayments: Additional action if the repayment is referred to you for authorisation
135. IHTM31720

     Other repayment issues: Provisional repayments
136. IHTM31722

     Other repayment issues: Erroneous or excessive repayments
137. IHTM31751

     Deposits: Introduction
138. IHTM31752

     Deposits: Using the deposit
139. IHTM31753

     Deposits: More than one assessment
140. IHTM31754

     Deposits: Retention of deposits
141. IHTM31755

     Deposits: Offer to place money on deposit by the taxpayer
142. IHTM31756

     Deposits: Money attributed to the wrong file
143. IHTM31757

     Deposits: Problems with deposits
144. IHTM31771

     CTDs: Introduction
145. IHTM31772

     CTDs: Receiving the CTD
146. IHTM31773

     CTDs: Applying the CTD
147. IHTM31774

     CTDs: Assessing NIOP cases
148. IHTM31775

     CTDs: Estate Duty
149. IHTM31776

     CTDs: Cancelled assessments
150. IHTM31777

     CTDs: If the taxpayer has lost the CTD
151. IHTM31851

     SAGE: Introduction
152. IHTM31852

     SAGE: Forms
153. IHTM31861

     SAGE: Recording calculation details
154. IHTM31862

     SAGE: Inputting COMPASS information
155. IHTM31863

     SAGE: Inputting template or manuscript assessment information
156. IHTM31864

     SAGE: The adjustments box
157. IHTM31866

     SAGE: Matching payments received
158. IHTM31867

     SAGE: Pre-grant payments and calculations
159. IHTM31868

     SAGE: Deposits
160. IHTM31869

     SAGE: Payments received before SAGE
161. IHTM31870

     SAGE: Unpaying calculations
162. IHTM31871

     SAGE: Repayments
163. IHTM31872

     SAGE: Requests for receipts
164. IHTM31891

     SAGE: What is a transaction report?
165. IHTM31892

     SAGE: SAGE record in COMPASS
166. IHTM31893

     SAGE: The full transaction printout
167. IHTM31894

     SAGE: Closing cases
168. IHTM31895

     SAGE: Balancing the record
169. IHTM31901

     Dealing with cheques: Dishonoured cheques
170. IHTM31902

     Dealing with cheques: Invalid cheques
171. IHTM31905

     Dealing with cheques: If you receive a cheque directly
172. IHTM31911

     Dealing with cheques: Liaison with Accounts and Cashiers: Contact
173. IHTM31912

     Dealing with cheques: Liaison with Accounts and Cashiers: Accounts, Nottingham
174. IHTM31921

     Transferring money: Transferring money between files
175. IHTM31922

     Transferring money: Transferring money to the Network and other HMRC offices
176. IHTM31930

     Transferring money: Remissions