Thank you for your fast and efficient answer. Unfortunately his death was prior to Feb 2012 (when I think the threshold was lifted to £50,000) so still need to know if the exchange rate at the time of death is relevant and if it would still be possible to apply for confirmation as a 'small' estate.
Again, my thanks for your fast and efficient reply. The time of death was September 2009, so I'm still confused by the £36,000 stated on line because you state £42,000 being the amount prior to the £50,000 allowance. Can you please confirm when the £42,000 threshold came into effect. Knowing this will complete all my questions - Thank you!