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.