Here we explain what to do if the deceased held Premium Bonds and they generate a win during administration, which is then re-invested in buying new bonds.
1. Record the winnings as income and received into a new Cash Tracking Account you call something like 'Premium Bond winnings'.
2. Create a new asset in the name of the new bonds.
3. On setup of that asset, show them as 'Purchased during administration' by the cash account which had the winnings recorded in it.