TSEM1421 - Introduction to trusts: new estates: complex estates

HMRC Administration of Estates Cardiff

HMRC Administration of Estates Cardiff, deals with the administration period of deceased Estates 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 £500,000.

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

The postal address is HMRC Administration of Estates Cardiff BX9 1EL.