Inheritance Tax and Gifts Out of Excess Income

HMRC requires that gifts made from an estate are recorded within the 7 years before death on form IHT403. But the form only allows 14 entries spread over two pages (pages 3 and 4), an average of two entries per year. This does not allow a lot of detail if regular annual gifts are made to different family members. It does not seem possible to insert additional pages. Is it acceptable to summarise gifts into broad categories and then to provide details of individual gifts in a different form (for example, a spreadsheet)? To ensure that the form is being completed to the satisfaction of HMRC, is it possible to have the format and level of detail approved by HMRC before the death of the estate holder? Thank you.

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