How much can I gift my Partner?

I am living in the UK and my partner lives separately in the UK, I would like to gift them money to purchase NS&I premium bonds for themselves, which may win them Tax free prizes. What are the tax implications of this???

Hi,
There are no Income Tax implications on the giving or receipt of a cash gift unless the cash gift generates interest or dividends. 
These would then potentially be subject to tax. 
Further guidance can be found here: 
Tax on savings interest
Tax on dividends 
You may also wish to consider any inheritance tax implications. 
The rules on giving gifts can be found here: How Inheritance Tax works: thresholds, rules and allowances  
Thank you.

The gift is for Premium bonds and the only additional they would receive is if they win a tax exemption Prize. Is that an issue?

Hi,
There are no Income Tax implications on the giving or receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax.
Further guidance can be found here:
Tax on savings interest
Tax on savings interest
Tax on dividends
Tax on dividends
Thank you.