Gift of 100k from mum

My mum gave me 100k to buy a first house in uk. She transferred money to my polish account. I live in uk she’s in pl. do I need to declare it in uk?

Hi,
There would be no income tax implications on this unless you have previously claimed the remittance basis on this income
that you are now bringing into the UK.
If the money generates any interest in a bank however, this would be reportable for tax purposes.
Thank you.
 

Thank you. Do I need to report it? If yes how I’m doing this?

Hi tomtom80,
There are no income tax implications from 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: How much tax you pay.
Thank you.

Hi,
No, you do not need to report it to HMRC.
Thank you

Thank you for your answer.