Tax on Gift

Hi, My mother (never lived in the UK) had funds in the US that were liquidated and sent to the state of Wyoming to claim. But she wants to gift this money to me (tax paying UK resident). In this case, if I receive the money from the Treasury of Wyoming via wire transfer, would I be taxed? Also, what forms and documents do I need to submit for this? Many thanks, H

Hi,
Please find guidance at: Duties and import VAT on gifts:
Duties and import VAT on gifts.
Thank you.