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TSEM1421 | Introduction to trusts: new estates: complex estates

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

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.