Tax on gifts

Would I need to pay tax on a cash gift from a family member ?

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 and Tax on dividends).

I am a non-dom British citizen. As my husband has had a stroke & we have no source of income, my mother who isn't a British citizen and resides overseas is helping us out with a gift of approx GBP 40,000. Would I need to pay tax on this? Thank you.