Chapter TSEM1421
| Published date | 02 May 2016 |
| Record Number | TSEM1421 |
From 1 March 2017 HMRC Administration of Estates Cardiff deals with:
Estates in administration 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 £250,000 for deaths up to 6 April 2016, or
- the proceeds from assets sold by the personal representative in any one year exceed £500,000 for deaths...
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