Income tax implications of gifts

Hello I know that the Annual allowance for gifts is £3000 and that your allowance for one year can be carried forward to the next (i.e. for this year, I could gift £6000 using both this and last year's allowances). I intend to use this to gift money to my children and place in Junior ISAs for them. What I am unclear on is whether I can also gift money to my spouse, over and above the annual allowance? I have seen some articles that suggest this is a separate exemption, but I cannot find confirmation on the HMRC website. Please could someone provide advice? Thanks!
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Hi,
You can see guidance here:
Rules on giving gifts
If you have any further queries, you will need to contact our Inheritance Tax team.
Inheritance Tax: general enquiries
Thank you.

Not HMRC...ALL gifts between spouses are exempt to income tax, capital gains tax and inheritance tax (assuming UK resident and domicile), its not an exemption, its a tax principle, no idea why HMRC is referring you to IHT, its the most basic principle there is in UK tax, anything between spouses doesnt factor in the UK tax system.