£3k annual exemption + previous year's - Box 92?

[DJ314159]

Does the £3k Annual exemption plus the £3k from the previous year go in box 92 (exemptions and reliefs ...) of form IHT400? And if not, where do they go?
Thanks.

[DJ314159]

After much googling, I may have answered my own question: these exemptions don't go anywhere on the forms because they cannot be used after death to reduce IHT liability.

Can someone confirm this is correct, because there is a lot of very poorly written information out there that could be taken to mean one can reduce an IHT by £6k using these "£3k gift exemptions" after death.

[AGoodman]

Correct

[DJ314159]

Thanks!