I think you can carry the £3,000 forward one tax year if you did not use it the previous tax year. You can also make gifts of up to £250 to as many people as you like during a tax year - without being subject to IHT. Charitable donations are not subject to IHT. Maintenance payments are exempt from IHT, if you make them. You can also make a wedding gift that will not be subject to IHT.