It sounds as though your mother has been left a cash legacy under the terms of the deceased's Will. That being the case, unless the Will specifically states otherwise your mother will receive the gift free of tax.
Ordinarily, where tax is due, it will be paid by the residue of the estate after the payment of debts and legacies. Of course, when your mother receives the legacy she will become responsible for paying tax on any income she receives on it - such as interest - in the usual way (if, for example, she puts the money into a savings account).
If your mother is in receipt of state benefits then you may also need to check whether the gift pushes her above the capital allowance levels. If this is the case then she may require further legal advice.
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