“CUT TO:” can be a useful transition when you need to be extra-clear we’re moving to a new place and/or time. However, with the presence of scene headers, it is by no means necessary, and in modern screenplays it is often not used at all.
In [a 2003 blog post](http://johnaugust.com/2003/using-cut-to), John August names three situations where CUT TO: can still be especially useful:
* When ending a scene abruptly for comedic or dramatic effect
* When moving between parallel action
* When transitioning away from titles and into a new scene
Ultimately, the use of CUT TO: is up to the writer’s personal preference.