Gift from offshore account

If a parent who is a non UK resident makes cash gifts from an overseas account which is over 3000 a year will it count toward his UK assets and subjected to IHT?

Hi,
 

There are no income tax implications on the receipt of a cash gift unless the income generates interest or dividends. These would then potentially be subject to tax.  Further guidance can be found here : Tax on savings interest   and   : Tax on dividends  .  If the giftee is UK resident, then there may be implications for IHT   .  Where the giftee is not UK resident, then there may be implications for the equivalent of IHT in their country of residence. Thank you.