PJTomo

My father is a New Zealand citizen living in NZ and has been for many years. I'm his son a UK citizen, living in the UK. Could I ask two questions please? As a nominated beneficiary in his will am I required to pay UK inheritance tax on any money coming from NZ received by myself? I understand that current UK inheritance tax for people bequeathing in the UK is £325,000. Secondly, I am named Power of Attorney and Executor / trustee to the will. Is the estate left to me by my father in NZ considered a UK trust for tax purposes? and accordingly would I have to lodge tax returns? Thank you.