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Transferring a NRB ?

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 Just looking for some advice. My mother, who passed away 3 years ago, left her total estate to my father. During the 7 years prior to her death, she gave cash gifts totalling £30,000. Her estate, including these monetary gifts, was below the current IHT threshold. My father has now passed away and we need to transfer my mother's NRB to my father. Does my mother still have the 100% NRB to transfer? Does anyone have any suggestions on which HMRC form we need to fill in? Thanks

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