Client died September 2017. He died while living at home. His executors' estate Bank account received the £300 Winter Fuel Allowance around 3 1/2 months after death. It appears Benefits Agency knew about the death immediately, but they still paid the amount out, and have never requested it back.
Client appears to have died before the ice cold winter weather set in, so it would be hard to imagine that on the day of death the executors were in any expectation of the £300 Allowance.
I know there is some sort of formula in connection with low temperature over a period of time. But it does look like the £300 helped to keep the deceased's empty house warm rather than keeping the individual warm.
Is the £300 to be regarded as an asset at death, or is it an item of estate administration tax free "bounty".
I have put it on the corrective IHT account to be on the safe side, but I have my doubts.