Inheritance tax

Both parents died weeks apart. Reading the inheritance tax guide, since they were joint homeowners I know that mum inherited dad's tax allowance and so we have a double threshold. We need to apply for probate from mum as she died last. Working out the gifting is causing confusion. The annual £3000 limit, does this mean we add up over the year gifts and see if it's over £3000 or is it single gifts of £3000 or more? What about gifts from joint account years ago, do we half the amount as it was from both of them and see if its less than £3000? Do we count gifts up first for each tax year followed by the value of the house to see if we pay inheritance tax?

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