TSEM7376 - Deceased persons: administration period: complex cases

HMRC would regard an estate 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 representative in any one tax year exceeds £250,000 for deaths before 6 April 2016 or
  • the proceeds of assets sold by the personal representative in any one year exceeds £500,000 for deaths on or after 6 April 2016.

Personal representatives of complex estates are required to register the estate using the Trust Registration service see TRSM27000+.

If the estate does not fall into any of the above categories but it cannot easily be dealt with under the informal payments procedures (See TSEM7410), advice should be obtained from PAYE and Self Assessment-HMRC Administration of Estates Cardiff who are responsible for all aspects of the period of administration for complex estates. For internal users only-  Administration Period Mailbox