Transfer of funds from joint account overseas

I am a UK citizen and resident. If I have a joint account in Pakistan with my mother (who is a non UK citizen and resident), that earns no interest, and is 100% sourced from my mothers funds- in the event my mother passes, can these funds be transferred from the Pakistani joint account to my UK single account- and do I need to declare these funds on my tax return in the UK after transfer. Thank you

Hi,
 

As this forum is for income tax only, HMRC cannot comment on the ins and outs of transferring funds from one bank account to another. You would need to speak to your banks regarding this. As mentioned there are no income tax implications on the capital in a bank account but any interest needs to be reported for income tax purposes.  Thank you.