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The inventory describes the estate at the date of death. If there was payment into a bank account after date of death for which the deceased was entitled, and you wish to include this in the inventory, it should be shown separately on the inventory as an entitlement - Example: Refund entitlement of council tax overpayment.
If there is pension overpayment after death which is repaid to the pension administrator, then this is not shown on the C1.
If you held money for the deceased at date of death, show this as a separate entry in the inventory. Such as: Funds held by the executor which was the deceased’s money.
Regarding Q2. If this money was moved after death and relates to ongoing estate expenses, it is not included in the C1.
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