Rental Receipts at time of death

Quick query if a taxpayer receives rents in advance from 1st October 2011 to 31st December 2011 and then passes away on 1st December what is the position with the rental income.

 

I am presuming that only the rent arising from 1st October 2011 to 1st December 2011 is included in the tax return to date of death and that the income from 2nd December 2011 to 31st December 2011 will be income of the estate.

 

Is this correct?