Unexpected payment to estate

[SuperSpurs106]

Hi

My father in law passed away in July 2017. My wife has received a letter from his former employer that the estate is due £4,000.

There was IHT payable on his death.

Will there be IHT to pay on this additional sum? Is there a time limit on things like this?

TIA

[pawncob]

The 6-year time limit only applies for income tax, capital gains tax, corporation tax, stamp duty land tax, inheritance tax, stamp duty reserve tax and petroleum revenue tax.

https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch53100

[SuperSpurs106]

Thank you.