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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Deceased persons: responsibilities of HMRC Trusts & Estates Edinburgh - complex cases

HMRC Trusts & Estates Edinburgh is responsible for dealing with all aspects of the period of administration where the case is regarded as a complex case (subject to the exceptions at TSEM7366). We would regard a case as complex if:

  • the tax liability for the whole of the administration period is in excess of £10,000, or
  • the estate has a value at the date of death in excess of £2.5m, or
  • the proceeds of assets sold by the personal representatives in any one tax year exceed £250,000.

If the estate does not fall into any of the above categories but it cannot easily be dealt with under the informal payments procedures, advice should be obtained from HMRC Trusts & Estates Edinburgh who will advise if they need to take over responsibility for the case.

Where there is a prolonged administration period the tax consequences can become quite involved and might require technical advice. However the local office should use discretion in borderline cases. If it considers that the estate’s tax affairs are relatively straightforward and the administration has been completed within two calendar years from the date of death, any liability can be dealt with informally under the procedures outlined at TSEM7410.

The above are general guidelines only and further advice on how an estate should be dealt with may be obtained from HMRC Trusts & Estates Edinburgh.