Honda Rider

I want to give a fairly large gift to my brother in the Netherlands so he can settle his divorce. Can the PET for inheritance tax be used? Do I have to declare the gift and to whom. (I know it has to be recorded and my executor is aware.) I can find a number of threads reference gifts being received into the UK but nothing about gifts going out. The only guidance given is that the gift must be from an individual to an individual (with no strings attached) but I cannot find a reference to residency.