Partner died end Aug 08, his final month's salary was paid 31 Aug into joint a/c (which is not frozen pending probate). No previous HB claim, new HB claim as a single person from early Sept - how is the late spouse's final wage treated?

I see you have posted this in the IS forum also so I’ll try and answer both at the same time and keep it basic pending further information. Final wages, holiday pay and pay in lieu of notice if paid before the date of IS/HB/CTB claims are ignored as income. Arrears of SSP are taken into account for IS from the date they are due to be paid for a period equal to the length for which they are paid, but, are ignored for HB/CTB.

The entire contents of a joint account devolve completely to the survivor when the other owner dies. Therefore, any money in the account will count as capital for IS/HB/CTB as and when it is available.