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.