Inlaw1 Ward

Hi, my mother-in-law died in 2022 and it is only now that some money has been released to my Father-in-law following probate. Apparently there are a few more monetary items still to be sorted before all is complete. My Father-in-Law now wants to give £40k to each of his 4 children as their inheritance from their mother, but the 2 living in the UK were wondering whether there would be tax due on this amount. Can you help?