From Law wiki, the wiki for law research

An estate that is exempt from the requirement to supply accounts to the Inland Revenue. At the time of writing, the conditions which must be met for an estate to be excepted are:

• the total value is less than 210,000, of which no more than 50,000 is held outside the UK,
• estate is passed by Will, intestacy, nomination or survivorship, and
• the deceased must have been domiciled in the UK, and
• the deceased must have made no gifts that are subject to capital transfer tax or inheritance tax, or granted any Life interest in property.

Probate Law article

Contributors

Chief Lawiki