Gifting Money Clarification.

Hello. I see that you can gift a family member up to £3k without tax implications. I also read on here that money from abroad does not need to be declared to HMRC. Very confused…. Situation is my mother, lives in Fuerteventura (has residencia but still UK citizen) wants to gift me £10k to put away for emergencies. Can I just put this in an account and leave it or do I have to declare it? I’m UK taxpayer, working full time. Thank you.

Hi 

The £3000 figure you mention regarding gifts, relates to UK inheritance tax that may be payable on a UK tax resdent's estate upon their death.  
If your mother lives overseas and has no UK assets, that figure will not be relevant in the UK.  Spanish inheritance tax rules would most likely apply.  
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 and Tax on dividends).

Thank you