Tax on cash gifts from overseas

I am not UK tax resident. I understand there are no income tax implications on making a cash gift to my children who are UK tax resident. However, what is unclear to me is if the cash gift would be subject to IHT if a did not survive 7 years. Does the answer change if I have UK assets vs no UK assets?

Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.