Gift money from UK to US

I have a daughter living in the US. She is a graduate student studying at university and she is also employed as a paid teaching assistant at the same university. If I send her money to help with her living expenses, will either I or her have to pay any tax on the amount? Thank you.

Hi Father Paul,

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 and Tax on dividends.  

Thank you.

Thank you. So there is no tax liability for me as the sender, but will my daughter be required to pay any tax in the US? Many Thanks, Paul

Hi Father Paul,

We are unable to comment on how US tax is charged.  
From HMRC's perspective, there are no tax implications on the giving or receipt of cash gifts, but you may wish to speak to inheritance tax regarding any inheritance tax implications
How Inheritance Tax works: thresholds, rules and allowances.  

Thank you.