Dear Sir/Madame, I hope this finds you very well, I had two inquiries, please. Regarding the amount of taxable income, I should declare in a given year. My mum, Egyptian, lives in Egypt, owns a property in her name that she rents out for (the equivalent of) GBP 900 per month and she wants to send me this money to help with my rental payments here in London. I understand the above is to be considered a gift and is not part of my income tax. So please confirm. Moreover, my mum wants the tenant in her property to pay directly into my account in the UK as (instead of to her and then from her account to mine) as she wants to avoid the transfer charges incurred on her account for each payment that goes out of the country (in Egypt we pay up to GBP 30 or higher for each payment that goes out and it takes several days). Would this set up change the assessment at all? She is the owner of the property; she maintains and manages it but she wants the income to be remitted to me to help me with my monthly rental. The rental income will be remitted to my account either through AirBnB if she lets it out through AirBnB or through the mgmt. agency's account (the agency that manages it for my mum) and in both cases we would avoid the extra transfer charges Let me know please Thank you