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Definition of a Simple and Complex Estate

Simple estates would usually include estates holding assets such as a property or bank accounts.  Simple estates would usually have fewer than 5 beneficiaries and would not give rise to a tax liability.

Complex estates would usually include less common or more valuable assets such as an interest in a farm or other business, a substantial share portfolio or other valuable assets.  These estates may have many beneficiaries and would often require protracted negotiation with HM Revenue & Customs to agree and settle the tax due.