Monetary Gift

I am UK based, I have a friend overseas who wants to transfer me some money as a gift. I understand that my receipt of a gift is not subject to UK tax, but is there anything I need by way if evidence to prove the money is a gift should I need it in future?

Hi,
As there are no Income Tax implications when receiving cash gifts from overseas, no further proof would be required. You can see guidance here:
Tax on foreign income
Thank you.