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TXNRB
10y agoYes, That's right,
which is £325,000.00 per person but if the spouse NRB is still available then it accumulate to the £325,000.00.
also if the PET is made during the lifetime, then the NRB does not come it to use. It will only be for Death Tax purposes if the person dies within the 7 years of PET.
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