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HMRC internal manual

Trusts, Settlements and Estates Manual

Introduction to trusts: new estates: complex estates

HMRC Administration of Estates Cardiff

From 1 March 2017 HMRC Administration of Estates Cardiff deals with:

 

Estates in administration in the UK if any of the following conditions applies:

 

  • the value of the estate is over £2.5m, or
  • the total tax liability for the entire administration period exceeds £10,000, or
  • the proceeds from assets sold by the personal representative in any one year exceed £250,000 for deaths up to 6 April 2016, or
  • the proceeds from assets sold by the personal representative in any one year exceed £500,000 for deaths on or after 6 April 2016.

 

(The exception is if the case is a ‘special case’ as described in TSEM7406)

 

If you need to contact the office by post the postal address isHMRC administration of Estates Cardiff BX9 1EL