IHTM26153 - Step 4 - four stage grossing calculations: stage 1
Gross up the chargeable specific gifts (IHTM26011) not bearing their own tax at the rate appropriate to their total value.
This is the same calculation as the simple grossing calculation (IHTM26141) where the only chargeable gifts are specific gifts not bearing their own tax (IHTM26123).
This is the only step you need to take if either