Rainbow

I am put money into a savings account every month and give money to charity. My son is unemployed and finding it difficult to get a job. the money he receives from Universal Credit is not enough to pay all the bills as he has a mortgage. Given his age he may be unemployed for a long time. I am seventy seven so could die in the next few years. I am thinking of reducing the money I save, so I can give that and the money I presently give to charity to my son. If this is more than the £3000 gift allowance per year would the excess be counted as part of my estate or as money given out of income?