Tax liability for HMRC cheque

I have been asked by a friend to provide a nominee bank account to pay an HMRC tax refund cheque into. The refund arises from pension contributions; she worked in the UK for many years but now lives in NZ and no longer has a UK bank account, and NZ banks no longer accept cheques in any form. My question is: will I be liable for tax on this amount being paid into my bank account? I would of course immediately transfer the funds from the paid in cheque to the friends bank account in NZ by electronic transfer. Guidance on whether I would be liable for any tax on this amount would be very helpful

Hi,

You will not be liable for tax on this amount.

Thank you.