This is correct but it has to 100% clear that 3k from the Husband account and 3k from the Wife account to the child's account. Transferring from a joint account could be grey area for this so better to be clear to revenue in years to come if they query it as to why each of your child have such a large sum in each of their accounts. Also, include in bank ref " yearly small gift exemption " for the transfer also if you want to 100%