Can you tell me how long your mother has had the bonds and whether she has withdrawn cash from them at all since the investment was made. What is the level of her annual income?
It won't make any difference to your mother tax wise. She is a basic rate taxpayer and as any chargeable event gain will be treated as basic rate tax paid assuming she invested in UK bonds, she will have no tax to pay.
I hope this helps but let me know if you have any further questions.
I will call you at 1pm.
That's good news.
Here are the links I promised: