It briefly leaves the main action for a related detail, like cutting from someone at a table to the object in their hand. The insert adds information or a reaction.
Cut away from the main shot, place the supporting shot for a moment, then return to the original. Match the action or eyeline across the shots to make the return feel natural.
A cutaway is an editing structure, not a transition effect. Unlike cross-cutting between simultaneous actions, it inserts a shot that supports the main scene's context.
When to use
Use it to show an object being discussed or another person's reaction. Decide where to return so the audience does not lose the main thread.