Question about paying tax on money inherited from parent in USA

My husband (dual UK and US citizen, domiciled in the UK) is inheriting a lump sum of money (above UK inheritance tax threshold) after his father's death in the USA. Deceased father has never lived in the UK. Will my husband need to pay any tax in the UK, as either inheritance or as income? Does he need to declare this money and where/how? Many thanks.

Hi,
Inheritance tax is only due on UK assets. Therefore inheritance that you receive from anywhere that is not the UK is not taxable and does not need to be declared. However, You will need to declare any income that is then generated from these assets.
Thank you