Inheritance tax on UK house from foreign parents

If my parents are tax residents abroad, and they pass away: my understanding is their estate would not fall under UK inheritance tax (but rather wherever they are tax residents). However, if within their estate they own a house in the UK: would that house be classed as a UK asset and taxed under inheritance tax in the UK, despite them being tax residents abroad? I am based in Scotland FYI.

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.