Cash Gift from Abroad

I am a UK tax resident. My sister who lives in Poland would like to gift me £100,000 towards buying a house in the UK. 1) do I need to declare it/pay tax? 2) are there any tax implications if I let that house out (/would gift then be considered to generate interest)? 3) does IHT seven-year rule aply in this case?

Hi EKB,
There are no tax implications on the giving or receipt of cash gifts, but you may wish to speak to inheritance tax regarding any inheritance tax implications
(How Inheritance Tax works: thresholds, rules and allowances).  
Thank you.