Help IHT, Gift & RNRB allowance

[Jerome64]

Your help would be so appreciated.

My Dad gifted his house to me and my brothers, we're all joint tenants and own 1/4 of the property, the house was Gifted in July 2015, my Dad passed away in August 2018, the house was in our names for just over 3 years. My Dad continued to live there for the last 3 years. We all still live there and are the best of friends.
The house was owned outright with no mortgage.
My Dad paid every bill during this 3 year time, his choice as he had numerous pensions paying out.
Is this seen as a gift with exemptions or as he was paying all of the bills, as a gift with no exemptions?

I'm sorting out the probate paperwork, pending the chartered surveyors report the house will be worth £540K -ish
He has a £325K thresh hold.
Will we pay 34% IHT on the house as it was 3 years into the 7 years or is it a gift with exemptions and the whole house will fall back into his estate for 40% IHT?

My question is for probate can I claim £325K, + 125K RNRB and only pay 34% on the property
or £325K +125K RNRB and 40% IHT? Can you still get RNRB When a house is passed to children and it was on the taper scale of a gift?

Many thanks, there's many things on the internet for each of these issues but not when they're all combined.
Jerome

[someone]

I think you and your brothers/sisters would have needed to pay the bills for gwrob not to apply.

Anyway, the gift uses up the nil rate band first (and I assume RNRB)

So the gift that might be tapered is:

540-325-125 = 90

and the tax difference between 34% and 40% on 90k is less than 6k.

(unless there are also other gifts in scope)

[maths]

If father retained no beneficial interest in the gifted property the gift qualifies as a gift with reservation (GWR). The gift also qualifies as a PET. There is therefore a risk of double taxation.

It is likely that the former will give rise to a greater IHT charge on father's death than the latter. Thus the GWR provisions will apply.

The RNRB (125k) will be available as will any NRB (325k). IHT at 40% on the balance.

Possible for RNRB and NRB transfers to husband depending upon IHT position on his wife's death (assuming she died before him).