Receiving inheritance tax from abroad on behalf of another family member

My grandparents past away and have left an inheritance in South Africa that is to be split between their children in the UK. One of those children does not have an appropriate id to be able to register for the SA based currency exchange platforms operating between SA and the UK (bascially no drivers license or passport). What are the tax implications if the money is sent to my mother and then forwarded on to her sister? The amount is under the inheritance tax threshold if that makes a difference, but will be in 2 distinct payments totaling around 100k. The money would be sent the same day it is received so there should be no interest etc.

Hi DaveWy,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.