Is online payment from joint account using my details, to wifes ISA, treated as income & taxed

More complex that I thought to get an answer on this. My wife and I have a joint account. We usually manage everything via my login. If we make a payment from the joint account, using my login, to my wife's ISA account with a different bank, (assume £20k) is it treated as a gift in some way, and taxed as income?

Hi Roy75 Williamson,
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.