Inheritance Tax - Transfer from non UK resident

My parents ( Non UK Resident - Indian Citizen) are planning to send me approx. £100K as they are non UK resident will this quality towards Inheritance Tax. Does IHT kicks in scenario the person transferring asset is non UK resident ( and property / bank is outside UK) Also can you please clarify - The person who transfer assets does IHT allowance gets reduced from his £325 K [ Nil Band ] or receiver IHT allowance

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.