Tax on sums left in a will?

None whatsoever. Only IHT would be applicable, and if it isn't, then nothing is. Just be sure it isn't.

The message from Ronald Raygun contains these words:

The whole estate is under 200K. IHT is not applicable, yes? Jim

In message , J L Williams writes

Only if you can be sure that the deceased didnt give any dosh away in last seven years. If you CAN be sure that the total of over the last 7 years plus the total value of he estate on death is less than £255k (if the deceased died in the current tax year) then no IHT is payable.

The sum of £20k, and the UK tax status of the recipient, referred to in your original post, arent relevant.

The message from john boyle contains these words:

Thanks John, much appreciated. Jim

As an aside, let's say somebody gives away his entire wealth and there is nothing left in the estate on his death. Can the Revenue go after the recipient of the gift for IHT?

If they die within 7 years, then yes.

In message , John-Smith writes

If the gift was made within 7 years then yes.