Tracey Lenthall

My ex husband died recently and his parents as next of kin are administering his estate. Because he didn’t have much money they are not required to apply for probate. They do, however, wish to make a gift to me from his estate. Are there any tax implications for them or me if they do this, and is there a restriction on the amount they can give me? We are all in the UK and I am a tax payer.