IHT seven year rule

My husband and I have an estate that is below the IHT threshold. We want to gift some money to our child that is more than the £3,000 allowance. Does the 7 year rule apply in this case? I understand that if we were to die within this time the money would be counted as part of our estate, but even if it did, we would still be below the IHT threshold. I can't find a definitive answer anywhere!

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