Family gifting - tax implications in case of dual citizenship

Dear Sir/Madam, I am a dual citizen with British and Polish nationality. My country of resistance and employment is the UK where I pay all taxes, although I am still registered at a family address in Poland. Now my grandparents would like to gift me a larger sum of money, significantly above the UK annual gift allowance. As the gifting would 'take place' in Poland from their local account into my polish account, my intention was to declare it to the Polish tax office and settle any applicable taxes there. I would then like to transfer it from my polish account into a UK account. Could I please confirm whether, considering the double taxation agreement between the countries, I would still be liable to paying any taxes on this in the UK/would the inheritance tax rules still apply? Would I also need to submit any formal declaration to the HMRC when transferring the money to the UK? Thank you.

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). 

Thank you