HMRC internal manual

Inheritance Tax Manual

Bank and building society accounts (box 52) what accounts are included?

The following should be included in box 52 of the IHT400

  • current, deposit, high interest, fixed interest, term, bond and money market accounts with a bank, building society, mutual, friendly or co-operative society
  • accounts with supermarkets or insurance companies
  • cash in an Individual Savings Account or other tax exempt savings accounts.

Details of the investments and figures for the capital and interest owed, but not paid, up to the date of death should be shown in box 1 on form IHT406.