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Hi My father passed away recently. He was a joint tenant with my mother in their home and his estate at death was below the IHT threshold. He made gifts of £500k within 7 years of his death Questions: - although the estate was below IHT threshold at time of death, still need to complete an IHT 400; correct? - as for the gifts, how to pay tax on this amount? The beneficiaries pay via declaration on their tax returns? - my mother would need to apply for the Residence Nil rate band? Thanks