Question about form IHT400

Please can someone help with page 4 of form IHT400 as I find it quite confusing. "Items referred to in the will but not included in the estate" Box 28 - "Items referred to in the will and not included on this form. Any gifts should be shown on form IHT403" Form IHT403 refers to gifts made 7 years before death and gifts with reservation of benefit. So if filling in box 28 on page 4 of IHT400, does one put any gifts made over 7 years ago ( potentially exempt transfers), or just gifts made within 7 years and gifts with reservation of benefit? Many thanks

Hi 

You will need to contact the IHT helpline for this on 0300 123 1072.

Thanks