IHTM10091 - National Savings investments (box 54): investments to be included in the estate

The following should be included in box 54 of the IHT 400 and in box 4 of form IHT206

• National Savings Certificates
• National Savings Capital or Deposit Bonds
• National Savings Income Bonds
• Pensioners Guaranteed Income Bonds
• Children’s Bonus Bonds
• First Option Bonds
• Save As You Earn Contracts
• Year Plans

National Savings Bank accounts should be included at box 2 of the IHT406.

Taxpayers are asked to include details of the investments and figures for the capital and interest owed, but not paid, up to the date of death.