Tax on child income

Hello, My daughter is a British citizen and resident in UK. She has Indian grandparents resident in India. The grandparents have decided to give her a gift of around £10,000 into her bank account in India. The money will land into her NRO account and will yield interest. What is my daughter's UK tax liability on this. Do I get any UK tax liability because my daughter got a gift and interest income. Thanks in advance.

Hi HMRCGEEK,
No, there is no tax liability arising from the gift for either you or your daughter.
The interest arising from the NRO account is not taxable in India, however, it is taxable in the UK.
As you daughter will be in receipt of the interest, your daugher will need to declare the overseas interest in a Self Assessment tax return.
Thank you.