IHTM14502 - How lifetime transfers are brought into the charge for tax: cumulation

What you take into account when considering how to apply cumulation depends upon whether you are looking at

• the chargeable value of the death estate ( IHTM14503)
• tax directly attributable to a PET ( IHTM14513)
• tax on an immediately chargeable transfer ( IHTM14533), or
• additional charges on an immediately chargeable transfer arising on death ( IHTM14573)