CGT administration period over 2 years, tax allowance

Hello as the sole executor I will be paying the CGT on the increase in the property value . Aunt died in June 2023, property sold in August 2024. I read about being able to use the allowance for both years since death? combined total of £9,000 ?............ "If you’re acting as an executor or personal representative for a deceased person’s estate, you may get the full annual exempt amount during the administration period. The administration period is the time it takes to settle the deceased person’s affairs, from the day after the death until the date everything has been passed on to beneficiaries. You’re entitled to the annual exempt amount for the tax year in which the death occurred and the following 2 tax years. This means one annual exempt amount against gains in each of those years. After that there’s no tax-free allowance against gains during the administration period." Tax year Annual exempt amount for individuals, personal representatives 2024 to 2025 £3,000 2023 to 2024 £6,000 Also I am a non tax payer how does this affect what to pay? would the Estate be described as a ‘simple’ estate?.... "Report tax owed in the administration period simply by writing to HMRC (known as ‘informal arrangements’) if all of the following apply: the estate was valued at less than £2.5 million when the person died the total Income Tax and Capital Gains Tax due is less than £10,000 you did not sell more than £500,000 worth of assets in any single tax year during the administration period" Is it best to just write to HMRC with all the details rather than completing the online form? Thankyou

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