IHT questions - form IHT 403

Hi - I am helping a relative with IHT 403. Two questions 1/ They have savings and investments (banks and stocks/shares accounts) and are using money from these accouts to give gifts to their children. They have some surplus income but not enough to cover the value of the gifts. Is this permitted? 2/ On IHT 403 (section 20 page 8) - what does "Investments" mean in the section about "Income"? How do I calculate the amount to enter in this box? Many thanks.

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