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HMRC internal manual

Inheritance Tax Manual

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.