PhilWill

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?