Gifts Out of Normal Income/Inheritance Tax

I keep a spreadsheet of normal income and expenditure based on HMRC's form IHT403. I understand that this form must be submitted after my death or that of my wife, whoever dies last. My query is on normal expenditure. We already gift 2 x £3,000 per tax year and make many Small Gift Allowances of up to £250 each, which are exempt from tax being just normal allowances. As these gifts are tax-exempt anyway, do they need to be considered as "normal expenditure" in calculating the surplus available for GOONI?

Hi PhilWill,
As this is in relation to inheritance tax, please refer to:
How Inheritance Tax works: thresholds, rules and allowances
Or you will need to contact them on 0300 123 1072.
Thank you