beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Lifetime transfers: specific lifetime reliefs: disallowed debts: transfers chargeable when made

Where you are considering additional charges (IHTM14571), you can allow double charges relief as you would for a potentially exempt transfer (IHTM14701), and follow the same calculations.

As the calculations are of tax payable as a result of the death, the lifetime tax paid at half-death rates is not affected.