Which IHT form?

[Frank1]

A married couple make large money gifts to their children from their joint account. Both contribute to this account with their pensions.
Unfortunately the father dies before 7 years pass after making the gifts.
He has a will leaving the whole of his estate (under £3m) to his wife
Am I right in thinking that the executor cannot use IHT 207 and must use IHT 400 only because he has not survived the 7 years and the gifts need to be listed on IHT 403?
Should the executor only include 50% of the value of the gifts as they were made from a joint account?

[Frank1]

I am wrong IHT 207 isn't used. Figures obtained from the government IHT checker are inserted on PA1P.
When values for gifts made in the 7 years before the date of death are inserted on the checker, the user is not told that IHt 400 should be used.

[Frank1]

According to the government website full estate details (iht 400) are not required if
there is no iht to pay
the deceased gave away less than £250k in the 7 years before they die
left an estate worth less than £3m

This would mean that the executor for the first spouse to die would have to leave clear and concise details of the calculations of gifts for the surviving spouse's executor.