Hello, I have these two following questions regarding inheritance and tax. I would be very grateful to get your views/input. Context - I am French and have been living in the UK for the past 9 years. I am therefore a UK resident. My parents are UK non-resident, UK non-domiciled and have no asset or economic interest in the UK. They live in France. Question 1 - My parents are about to donate a gift of money. The French law authorise parents to donate money exempt of tax every 15 years. From a French perspective, I will therefore not be liable to pay tax on this gift. I am however planning to transfer this money to the UK and want to make sure that I am not liable on any UK tax? I would be grateful if you could please confirm this statement. I do understand that tax will have to be paid on any subsequent revenue generated from this gift. But my question is really on whether tax need to be paid when I transfer the money from France to the UK? Lastly, I am also wondering whether I will be required to declare to the British authorities that I have received this gift? Question 2 - 15 years ago, prior to moving to the UK, I received a first donation of money, which I then invested in France in a life insurance scheme. According to French law, because this life insurance has now come to maturity (invested for 10 years), I am now allowed to take the money out without having to pay any tax on the generated interest. However, I am now a UK resident and was wondering whether I would need to declare this income and pay tax on it in the UK? Thanks a lot for your help. I look forward to reading from you.