The Social Security (Contributions) Regulations 2001 No. 1004

PART 6 U.K. LATE PAID AND UNPAID CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS)

Payment of contributions after death of contributor U.K.

62.  If a person dies, any contributions which, immediately before his death he was entitled, but not liable, to pay, may be paid, notwithstanding his death, subject to the same provisions with respect to the time for payment as were applicable to that person.