SF Funeral Payment - arrears of PIP as capital?

Can anyone advise if arrears of PIP paid 3 weeks before a patient’s death into his sole account would be disregarded as capital for a wife’s claim for a SF funeral payment? She has UC as the qualifying benefit so the only issue is the money the patient had in his sole account on the date of his death.  I have read CPAG handbook page 782 but it doesn’t give me a definitive answer.

Thanks so much.

The PIP payment for the deceased person would form part of their estate and can therefore be taken into account in terms of the funeral payment as far as I can see. Can’t see why it would be disregarded I’m afraid.

Thanks Paul, I just wanted to check as it was arrears from a change of circumstances going back to November 2023 and not the normal payment. I’m taking CPAG page 782 as meaning, if the PIP arrears had been paid on or after the date of death then those arrears would be excluded from the assets? Have I understood this correctly?

I think they mean that any outstanding payments of social security with respect to entitlement for periods before the date of the death but that are only paid after the death are disregarded.