Stephanie George

Hello. My mother (USA citizen, never domiciled in the UK) passed away this summer. I am concerned with reporting for tax purposes correctly through the self-assessment system. My understanding is that monies received before 5 April 2025 would be reported on a self-assessment next year-is this correct? She left me an inheritance (all totals are much less than the £325,000) that includes the following (my questions regarding each are adjacent). Cash (Am I correct that (a) cash is not taxed and (b) does not need to be reported as income?) Lump sum (cash) from a teacher pension (Am I correct that (a) cash is not taxed and (b) does not need to be reported as income?) Cash from a qualified life insurance annuity (I'm confused about this one-and did call HMRC, but still would like guidance: Is this taxed? Do I report it as inheritance or income?) CDs (cash) (Am I correct that this would be reported as (a) cash that is not taxed and (b) it would not need to be reported?) IRA-Roth (I have read in several places that this is not taxed in the US or UK. Would it need to be reported as inheritance?) IRA-Traditional (My understanding from several sources, including two on these forums, is that I am responsible for the (a) the tax on any gains, the tax on any distributions but (b) no tax if I were to close the account and withdraw funds? Does this just get reported on foreign interest forms during self-assessment?) Other funds (some ETF-which are UK approved from the HMRC list of reporting funds, and two mutual). Do I need to report these as inheritance? Do I need to report just the gains/distributions or the total amount on self-assessment? If I close these accounts, do I report anything differently that the IRA-Traditional? I really thought there was a form I needed to fill out that said I received an inheritance from abroad, but HMRC (on the phone) told me no. Sorry to second guess, but making sure. Everything was cash in one form or another-no property or the like. Thanks Stephanie