cash gift from friend overseas

I am a UK resident taking money via bank transfer from a friend overseas to help with mortgage repayment.. the amount can be 50,000 GBP or higher. Is there any tax implications for this or any declaration required in the UK

Hi,
There are no tax implications on the receipt of a cash gift unless they generate 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