The delivery of an account is dispensed with by regulations.27 In the most common case,28 delivery of an account is dispensed with provided that the gross value of the estate (including joint property passing by survivorship and any specified transfers does not exceed £1m and:

(a)the person died on or after 6 April 2004, domiciled in the United Kingdom;

(b)the value of his or her estate is attributable wholly to property passing:

(i)under a will or an intestacy;

(ii)under a nomination of an asset taking effect on death;

(iii)under a single settlement in which he was entitled to an interest in possession in settled property; or

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