Rob

Hello, my mother passed away in 2022. She was a scientist and as such royalties were to be paid from her employer (a university). The royalties due to be paid go back to 2020. Would these all have to be declared on the IHT or only part due to part being after when she died. Or, would all the payments come to me and I would need to declare them on my income tax for the current tax year? Thank you.