Declaring inheritance of foreign assets

Hi, My mother who is living in the UK since the last 3 years inherited my fathers assets when he passed away. These assets are in India. Does she need to declare these to HMRC and if yes, how. Note that she is an Indian national. Thanks in advance, 

Hi,
 

Please refer to guidance at : How Inheritance Tax works: thresholds, rules and allowances   .

Thank you.