Do I need to declare every gift my father made, for Inheritance Tax

KeepSailingForTheHorizon25

Hi all,

I am currently sorting the IHT for my father's estate.

As part of the IHT400 form, I am completing the Schedule IHT403 (Gifts, etc).

My father was fortunate enough to be able to regularly gift money to his sons, and grandsons (although this was paid into his daughter-in-law's accounts first, before being tranferred to their accounts).

There were patterns, in that he sent money for nearly every birthday, school holiday, as well as him contributing to up keep of vehicles, swimming lessons, etc. Most of these are referenced on his bank statements, but not all.

If he didn't break the £3000 + £250 (per individual) yearly threshold (plus the carry over from the previous year), do I need to declare every amount he sent, or is that deemed as not applicable?

Answering the 'easy' questions:
Yes, his estate is over the £325k + £175k threshold.
Yes, his gifts were made from surplus annual income, and not savings.