Gift from overseas donor who later becomes UK resident.

[RSKUK]

Hello all. If my Korean spouse gifts me an amount to my UK bank account below the nil-rate band of gbp sterling 325,000 while Korean resident and say 5 months later moves permanently to the UK becoming UK resident and non-uk domiciled,would there be any tax liability? The money would be from the sale of her property in her sole ownership. The money gifted to me would be used to buy a family home in UK.
Thank you for your time.

[maths]

I assume she is not domiciled in the UK (broadly, a Korean national).

In which case no UK tax charges on the gift (even if in excess of 325,000).

[RSKUK]

Thank you for your reply. I understood your reply stating no tax on remittance of gift but if my wife were to die within 7 years of the gift would i need to pay IHT on any amount over gbp 325000 if she were uk resident /non-domiciled ? In this case, I am wondering if IHT may be an issue.

[RSKUK]

Apologies to maths. Please disregard my last post here on the domicile question. I had already posted a similar question in the IHT Topic category to which you and another contributor kindly answered. Unfortunately, I never received an email alert about replies to this topic only just now receiving an email so i repeated the question in the international topic category. My apologies.

[RSKUK]

Sorry. The late hour here has muddled my brain!
My original question relating to the 7 year rule still stands ! My question being, if my wife were to die within 7 years of the gift would i need to pay IHT on any amount over gbp 325000 if she were uk resident /non-domiciled ? In this case, I am wondering if IHT may be an issue. Apologies. Thank you.