SE42410 - Emoluments from offices and employments: basis of assessment - death of employee or office holder - emoluments received up to the date of death

Section 40(1) TMA 1970

When an employee or office holder dies, any emoluments received before the date of death are chargeable on the employee in the normal way. But if the employee has died before filing a return for the period in which the emoluments were received, the executors or personal representatives will be asked to complete returns to the date of death. In these circumstances the special rules at SE42380 to SE42400 do not apply and any assessment on the personal representatives must be made within 3 years and 10 months from the end of the year of assessment in which the employee died.

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