Thanks for your question
None of them will pay any tax on gifts received, the only consideration that needs to be made, is with yourself in terms of Inheritance tax. Just make sure you provide a covering letter with each gift made, so each individual can establish to HMRC's satisfaction, that this payment was a gift, should it be asked after.
As the gifts in total, are in excess of £3000, then you need to make sure this information is placed with your will, so that. should you not survive more than 7 years from the date of making these gifts, then they can be considered along with any Inheritance tax due on your estate.
If you survive more than 7 years, then these are disregarded, and also if your total estate is worth less than £325,000 (including these gifts) then there is no Inheritance tax to consider anyway.
But if your total estate that is to be considered for Inheritance tax (when its left to anyone other than a spouse) is worth more than £325,000 and you do not survive more than 7 years, then this amount is added into your estate and Inheritance tax at the rate of 40% will be charged. But this can be lessened according to how many years have lapsed from the date the gifts are made, and I add a table below that details what reductions are made and these are known as taper relief.
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Taper Relief reductions
Time between the date the gift was made and the date of death
Taper relief percentage applied to the tax due
3 to 4 years
4 to 5 years
5 to 6 years
6 to 7 years