UK Inheritance Tax (IHT) is essentially a tax on capital at death but allowing unused income to accumulate over the years, in effect turning itself into chargeable capital, can increase a person’s IHT liability.
It is a common misconception that one has to survive all gifts by seven years before the gift will be free of IHT. Generally that tends to be true of capital gifts but not necessarily so for gifts of income. If it is possible to show a regular pattern of gifts, made out of income that is not needed to maintain the giver’s standard of living, then the gifts may be exempt from IHT immediately.