Yes - over £1m into more than 1 sttlement!
It is important to keep records to be able to prove to HMRC that there is
sufficient surplus income.
I would also advise:
Rather than looking to claim relief after death instead regularly advising
HMRC of gifts & requesting confirmation they accept relief.
Preparing & retaining a letter from widow to trustees explaining she has
income in excess of her needs and that she intends to make regular gifts of
Rather than making payments by direct debit making them by cheque.
Preparing & retaining a letter from widow to trustees, referring back to
earlier intention letter, advising them that enclosed cheque is a further
payment out of surplus income every time she makes a further payment.
Retaining surplus income in a current account prior to payment instead of
keeping it in a deposit account as I understand HMRC have been known to
contend that once income has been placed on deposit it becomes capital!
Hope this helps
Andrew M Mortimer