The UK government publishes other ways to measure COVID deaths. the "positive test result with 28 days of death" results in the lowest count:
Deaths in England and Wales in 2020
80,830 Covid-19 as underlying cause of death or contributing factor
77,161 Increase in deaths (from all causes) from 2019 to 2020
73,444 Covid-19 as underlying cause of death on death certificate
70,013 Any death within 28 days of a positive Covid test
https://fullfact.org/health/liam-fox-death-figures/
https://www.theguardian.com/world/2021/jan/22/uk-official-co...