Money gifts and tax, where do we stand?

[Ohyesiam]

My mum wants to give my family £12 000, split up into £3 000 each for my husband, our two children and me.

She is worried that we will get stung for tax, especially me as I’m self employed and do self assessment tax.
This sounds unlikely to me, but can anyone advise?

www.shepherdsfriendly.co.uk/your-resource-centre/gifting-money-to-children

www.gov.uk/inheritance-tax/gifts

It is not chargeable to income tax on the recipients. Inheritance tax will apply if she dies within seven years but her annual gifts exemption of £3,000 (that is the total for her not the recipients individually) will be available so long as she has not used them for this year and last year. This would leave £6,000 chargeable but on her death her standard nil rate band should be available to set off partly against this gift. That exemption is £325,000 so there should be something left over to exempt her death estate, but much depends on her history of gifts.

Has she mixed up the giver and recipient annual gifts exemption? I’d find it a bit odd, my mother giving my husband £3K instead of the £6K to me!

Is she in receipt of benefits?