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UK Inheritance Tax (IHT) is poayable by the deceased's administratore or executors and is paid before distribution. The recipient is not liable to IHT at all. In Some foreign jurisdictions the beneficiary must pay the IHT, or rather its local equivalent, before receiving legacies. A Swiss ciutizen non resident in the UK would only be liable to UK IHT on UK property only.
I have already advised that a Swiss ciutizen non resident in the UK would only be liable to UK IHT on UK property only and then only if it exceded 325K. Your parent dying in Switzerland would not expose neither you or them to UK IHT.
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