Cash Gift from Parent who lives abroad

My father who resides in Germany and is German want to gift me £38,000 for a deposit on a house are there any tax rules I need to consider.

Hi Joanne,
There are no Income Tax implications on the 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
Thank you.