IHT 403 - how deduct annual gift allowance from gifts declared on the form

I am filling in IHT 403. In the last year I want to declare three gifts to grandchildren of £2,500 each for a total of £7,500. There is an annual gift allowance of £3,000 for this year and an unused allowance of £3,000 from the previous year. My question is this: on the form do I put in "annual" for type of exemption then £3,000 in column B for the figure for the annual relief? If I do this twice then I am putting in £6,000 annual relief for gifts across the two years and leaving £1,500 of gifts to be declared and transferred from IHT 403 to box 113 of IHT 400. Is this the correct method?

Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.