Overseas cash gift inheritance tax

I'm due to receive a sum of money as a gift from a relative that lives overseas. They are also a non-UK resident. I understand that you don't pay income tax on cash gifts so long as it doesn't generate any new income, or interest in a bank account. However, should that relative pass away before the 7 years since they gifted, would the gift be subject to inheritance tax? Thanks in advance

Hi,

There are no Income Tax implications on the giving or receiving of cash gifts, but you may wish to speak to the Inheritance Tax team regarding any Inheritance Tax implications:

How Inheritance Tax works: thresholds, rules and allowances

Inheritance Tax: general enquiries

Thank you.