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HMRC internal manual

Employment Income Manual

Employment income: basis of assessment for general earnings: earnings received after the death of an employee or office holder: time limits for assessments on personal representatives

Section 34 TMA 1970

The normal time limit for making assessments applies where earnings are received after the death of an employee.

This is because the earnings are deemed to be the income of the personal representatives (see EIM42380). So the assessing time limit in Section 40 TMA 1970 relating to income arising or accruing up to the date of death does not apply.

The SA manual sets out the procedures relating to personal representatives.

As regards earnings received before the date of death see EIM42410.