IHT; gifting from surplus income and annual gift allowance £3000

I’ve read numerous articles about this and am aware of the requirement to keep detailed records as evidence of surplus income, should it ever be be needed by my Executors to justify gifts under the ‘surplus income’ rule. What I’m not sure about though, is whether I am permitted to gift one of my children £3,000 (annual gift allowance) and then within the same, tax year, make additional gifts from surplus income to that same child. Thanks.

Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.