Cash gify from family member overseas

My sister in Australia is able to make me a gift of $100k Will this be taxable in the UK? Will it make any difference if that gift is transferred to a bank account here or to a bank account in Australia? I am Australian but resident in UK and pay UK tax

Hi rick davies,
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.