tax on resettlement gift/grant for expat

My friends nice has arrived from the Philippines to work as a NHS Nurse in Royal Gwent Hospital . I have been told the hospital trust has given her a re-settling CASH GIFT and that this has been classed as unearned income and taxed at 40% Surely if this actually is a gift it should be free of tax? If the payment was actually called a Grant would this change the situation? Will the tax paid be classed as part of the annual income she receives and go towards her PAYE tax, once the tax code is issued?

Hi,

The unearned income will be added to her other sources of income in the tax year and the tax year has ended, her liability calculated.  If any tax is overpaid, then it will be refunded.

Thank you.