Personal representatives may make an informal payment of the total liability for the whole period of administering the deceased's estate if certain conditions are met. The main condition is that the total tax liability (income tax plus capital gains tax) for the entire administration period is less than £10,000. The other conditions are that

the probate/confirmation value of the estate is less than £2.5m, and

the proceeds of assets sold by the personal representative in any one tax year are less than £250,000 for deaths up to 6 April 2016, or

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