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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: responsibilities of HMRC Administration of Estates Cardiff - complex cases

HMRC Administration of Estates Cardiff is responsible for dealing with all aspects of the period of administration where the case is regarded as a complex case.

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 representative in any one tax year exceed £250,000 for deaths before 6/4/16 and £500,000 for deaths on or after 6/4/16 or
  • the proceeds of assets sold by the personal representive in any one year exceed £500,000 on or up to 6 April 2016.

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 Administration of Estates Cardiff.