Thank you very much for your reply. Although my mother is a British citizen, she has never lived in the UK, and has never paid UK tax. Is the PET only applicable if she pays UK tax?
Sorry to bother you again, but I have one final question for you on this (I will add a bonus). Is the fact that I am named as a beneficiary in the wind-up deed (the deed or appointment, termination and indemnity) likely to be a problem? I assume that the trustees needed to do this in order to deposit the money in my account. I was never listed as a beneficiary in any other documents.