Gifting or loaning money to my Sister in UK. Does She pay any tax

I live abroad and am non resident. If I send money 50kGBP to my sister, will she be liable for any tax on the capital?

Hi Chrishenry Evans,
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.