IHT - gift of safe contents

My father is gifting me his house and its contents. He'll remain in the house and will be paying rent for the house and chattels so they will not be gifts with reservation of benefit. There is a safe in the house. My father does not open the safe and does not use its contents. If he gifts me the contents of the safe and they remain in the safe (in the house which I now own), should he pay me rent for the contents? Would it make a difference if he gave me the keys to the safe so it would be impossible for him to open it?

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.

Hi - thank you but when I have called the Inheritance Tax team they refuse advice unless someone has died. Please would you advise?

Hi,

Unfortunately, we can only answer HMRC questions on this forum. 

Thank you.