Tax on money from abroad

Hello, I am a UK / Italian citizen. I have a joint bank account in Italy with my mum (which I never use) and she would ike to send me some money (>100k) to help me buy a house. The money would be a gift from my mum, even if I am the joint account holder. Do I have to declare something? Do I have to pay any taxes on it? And how does my mum declare that it was a gift? Thanks,

Hi,
You need to declare 50% of any interest earned as it is a joint account. You do not need to declare the gift.
Thank you.