British citizen overseas gifting to British citizen and resident

Hi, I am a British Citizen living and working in Canada. I would like to send home a monthly allowance as a gift to support my mom who is a British Citizen living in England. This income is already taxed in Canada and I am not a UK tax resident, will she need to pay any tax on this?

Hi

No. cash gifts are not taxable. Any interest or dividends that this then generates though, is taxable income.

Thank you