Money of my mother brought to UK

My mother has transferred some money to my UK bank account before emigrating to UK with me. I have kept all the bank-in slip and related transaction information certifying that the money belongs to her. Now she would like to open a bank account in UK and have all the money tentatively kept in my bank account transferring back to her under her name. Would the bank accept the arrangement to have the money in my bank account transferring back to a new account under her name? Would there be any tax imposed on my mother for the money that I transferred to her, yet the money is actually her possession. Pauline Thanks, 

Hi
The arrangement is something that you would need to discuss with the bank.
There will be no tax to pay on the actual transfer of the capital but any interest that this then generates needs to be declared.
Thankyou.

I am domiciled in the UK and paid UK tax for over 3 years, but my mother is not UK resident or citizen. I assume no tax to pay under below scenarios. 1) she sends 100,000k GBP to my current account in one of HK banks to settle her living cost in HK 2) she sends 100,000k GBP to my current account in one of UK banks to settle her living cost in HK Also assume current account has zero interest.

Hi,
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.