Substantial gift from mother living abroad - inheritance tax?

Hi - my mother is a British National but she doesn't live and isn't domiciled here (she lives in Vienna, has lived abroad for over 40 years, has no property or bank accounts here). She would like to gift my sister and I a large sum of money (combined over £325,000). As I understand it we wouldn't need to declare it when she transfers over to us here in the UK, but we would need to declare any potential interest accrued on it. My question is, if she dies within 7 years, would any amount over the £325,000 threshold be subject to inheritance tax here in the UK? I have read the Inheritance Tax guidance (How Inheritance Tax works: thresholds, rules and allowances) on the HMRC site. I know that UK inheritance tax doesn't apply to non-UK assets at the time of death, but it isn't totally clear whether inheritance tax and thresholds apply to gifts over £325,000 received from abroad within 7 years of death? I assume not but it isn't totally clear. Thanks for any guidance.

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.