IHT400 Needed?

JLRetired

I am dealing with probate for my late mother's estate and would appreciate confirmation, or otherwise, that I need to submit an IHT400. No IHT is due - most of the estate is passing to my father. My mother had approx. £324k in a managed ISA. Of the constituent funds roughly 1/3 are held in Ireland and Luxembourg. Are these deemed to be foreign assets? If so then I will need to submit an IHT400 as the value at date of death of these was £102.5k.

Keep_pedalling

As these funds are held within an ISA they are not overseas assets so you should not have to complete an IHT return. 

JLRetired

Thank you, much appreciated.