IHT403 and accounting for gifted share of property GROB exempt under s102b(4)

[MicMack]

Hello,
I have always lived with my parents and in 2022 they changed the ownership of the house from them owning it 50/50 to us each having a 1/3 share as tenants in common. They continued to pay the bills. My father has now died and I am filling in the various forms.
As I understand it the share that my father gave me is exempt from GROB because we fulfilled the terms for the exemption in FA 1986 s102B(4). When I asked the Inheritance Tax helpline about if/how I should account for it they said I had to fill in form IHT403 but would give no further advice (I was planning on including a letter and proof of my residence and my parents paying bills).

I think it's page 5 of IHT403 I need to fill in.
So even though it's not a GROB, on question 8 where it asks whether "...the deceased continued to have use and enjoyment or a right or benefit from the gifted asset" I should tick the "yes" box?
I think I should tick "no" for question 9 as I did "take full possession" [of the asset received].

It then goes on to ask about if the gift was a house or land, and on question 10 asks "did the deceased continue to have a significant right or interest in the house.. which enabled them to occupy or have some benefit from it" which seems a similar question to #8 which would mean a "yes" answer if question 8 is "yes".

In question 12 I take it I would then put "FA1986 s102B(4)" as type of exemption or relief.

Is this right? Grateful for any advice.
(I did try to get professional advice, but 2 local solicitors were too busy and the last one I tried hadn't even started anything after 5 months -including basic client letter of agreement, so I got fed up chasing them and told them I'd do it myself!)

Thanks in advance.

[MicMack]

EDIT - that should read 2002 not 2022 (that the gift was made)

[AGoodman]

As you thought, your edit makes a BIG difference.

Yes, it should not be a GROB.

Your suggestions seem logical and should work. for the avoidance of doubt, Q11 should be no.

You might also take the view that it's not a reservation of benefit, therefore you can answer no to all the questions, but I really wouldn't recommend it as that isn't the question asked.

[MicMack]

Thank you