IHT and gifting

RSD7a

Very basic question here. Is it the case that all the ins and outs of gifting (7 year rule, annual allowance, £100 exemptions etc) are all irrelevant if your estate is under the IHT threshold?

Keep_pedalling

Not quite, you should still document any non exempt gifts made for the benefit of your executor as they may still need to declare them, and it makes a difference in how much unused NRB can be passed to a spouse. 

If your total gifting to anyone getting over £250 (not £100)  is within your £3000 annual exemption then you have no non exempt gifts to record.