tax on cash gift from will abroad

[J4N3Y]

Good afternoon!
My query is about a cash sum (approx £20k) that my partner may soon receive from his mother following the death of his father. His parents are from the UK but had retired to France some years ago. Initially my partner was informed by the French Notiere that he was entitled to 25% directly from his Dads estate however this was incorrect with his Mother now due to inherit all of the estate. Originally we thought that he wouldn't be liable for inheritance tax as the amount was well below the threshold. Now he isn't directly inheriting this money, would he have to pay income tax on the lump sum? He is currently unemployed with contribution based JSA due to end at the beginning of next month.
Thank you.

[mullet]

Now he isn't directly inheriting this money, would he have to pay income tax on the lump sum?

No, because it is not income.

[J4N3Y]

Thanks very much for your reply