Tax on cash gift

Hello, I am a UK tax payer, resident in the UK. A friend from France, living and working there, would like to gift me +/- 300k, would I pay tax on it? Is there a limit to the amount someone can gift you? Thank you

Hi,

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.