IHTM31135 - Assessing: COMPASS: making amendments: reliefs and exemptions
Select the 바카라 사이트˜Relief 바카라 사이트˜ button from the 바카라 사이트˜Estate Details바카라 사이트™ (IHTM31131) to open the Reliefs window.
For COMPASS purposes, reliefs includes exemptions. You can apply a relief against either:
- an assessment group, or
- an individual asset.
Adding a relief or exemption
You can create a new relief or exemption and attach it to a group or asset by selecting from the two dropdown menus.
- select the 바카라 사이트˜Add바카라 사이트™ button and then select the appropriate type of relief from the list of options.
- Enter the correct amount of relief in the left box and press =.
- You should always include the relief as an absolute amount and do not use the proportion option. Leave it at 100%.
- Record whether the additional relief or exemption should be recorded on ERS (IHTM29012).
- select 바카라 사이트˜OK바카라 사이트™ to save your changes and exit the screen.
Amending an existing relief or exemption
Select the appropriate relief or exemption from the list on the 바카라 사이트˜Reliefs바카라 사이트™ window and then select the 바카라 사이트˜Update바카라 사이트™ button.
Either:
- enter the amendment in the left-hand box and select + or - to adjust the existing figure, or
- enter the new figure in the left-hand box and select = to replace the existing amount.
Remember to update ERS, if necessary.