SE42400 - Emoluments from offices and employments: basis of assessment - emoluments received after the death of an employee or office holder - time limits for assessments on personal representatives

Section 34 TMA 1970

The normal 5 year 10 month time limit for making assessments applies where emoluments are received after the death of an employee.

This is because the emoluments are deemed to be the income of the personal representatives (see SE42380). So the 3 year 10 month 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 emoluments received before the date of death see SE42410.