EXCEPTED ESTATE EXPLANATION:
 
The process when dealing with HM Revenue & Customs is more straightforward for an 'Excepted Estate'. Generally speaking an Excepted Estate applies when the UK domiciled deceased's Estate (money, property etc) adds up to less than £325,000 or £1 million passing to a UK born spouse (husband/wife).
NB. The deceased's Estate also includes money or property gifted during the seven years prior to the deceased's death.
 
There are circumstances when and Estate cannot be considered as an Excepted Estate even if it is less than the above amount, but these are fairly rare and you would be informed that the Estate cannot be classed as Excepted as part of our service and the appropriate advice provided.