IHTM10061 - Investigating the assets on page 6: Cash (box 53)

Any cash that is not held at a bank should be shown in box 53 on the IHT400. This will include

• any cash held by the deceased or kept at home or elsewhere such as a safe deposit box
• cash held for the deceased by someone else, for example, a stockbroker
• travellers cheques
• any uncashed cheques made out to the deceased.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Sterling travellers’ cheques should be included at face value. If the travellers’ cheques are in a foreign currency they should be converted into sterling using the London Buying Rate at the date of death. This can be obtained from SAV (Foreign).