The only specific gifts to gross up (IHTM26003) are those

to chargeable beneficiaries (or, very rarely, gifts to exempt beneficiaries in excess of a value limit (IHTM26130)), and

which are free of tax (IHTM26003) – that is to say which do not bear their own tax

So you need to know which gifts bear their own tax and which do not.

IHTA84/S42 (2) provides that a gift bears its own tax if the tax attributable to it

falls on the person entitled to the property given, or

is payable out of the property given

IHTA84/S211 provides that Inheritance Tax payable on property vested in the deceased's personal representatives (IHTM05012) (the free estate (IHTM26003)) that

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