Auditor Lloyd Jones Email Scam

Is it a scam? 
Email from Auditor Lloyd Jones address auditor_ljones01@outlook.com , Beware of the sender as numerous scam emails has been sent by this particular individual. Emails like these are designed to commit online frauds and steal identity. Do not fall victim of identity theft. Do not sharing any banking details with the sender. Identity theft is common over Internet.  

From: "Auditor Lloyd Jones" - auditor_ljones@test.com
Reply-To: auditor_ljones01@outlook.com
Hello,

I have contacted you because I have carried out research into a
dormant account of a deceased client at the financial institute where
I presently audit its accounts; here in the United Kingdom and the
client has no heirs. The account has a significant amount of money in
it. An account is judged to be dormant if there has been no activity
in it, or contact with the client, for 10 years. Normally, account
holders lose contact due to death without leaving a will and there's
no known heir to inherit. The treasury department receives the
unclaimed money unless a previously unknown distant relative comes and
puts a claim on it; which is usually within a limited time frame.

The United Kingdom’s Treasury Department receives over ?10bn every
year from unclaimed estates; forgotten funds; abandoned shares and
dormant accounts and some of it could be ours if we can work together
as I can provide all relevant documents and information. We could
present you as the next of kin to deceased, as laid out in section 46
of the Administration of Estates Act of 1925 (with subsequent
amendments) if you agree to work with me. I will need to enter into an
agreement with you, which will cover the disbursement aspect of funds.
Furthermore, you will have to sign a consent form that gives the
lawyer power of attorney to represent you at the probate office (for
the Procurement of the Grant of Probate). The amount in question
currently stands at Nine million British Pounds Sterling only.

At the closure of this transaction, 50% of the total funds will be
yours. So, if you would like to team up with me discreetly to secure
these funds for ourselves, please have your full information sent to
me which include, full name, address, age, occupation and contact
number(s). I await your careful considered answer as when we proceed
we cannot stop half way, as this is one in a life time opportunity to
go big.

Sincerely,
Mr Lloyd Jones
PLS REPLY TO auditor_ljones01@outlook.com