Money return from friends' borrowing

Hi, I borrowed some money to my friend years ago before I came to the UK in my old country. Now my friend wants to return the money to me after I became UK tax resident. Do I need to declare the returned money and pay tax on it? Can I treat it as cash gift from friend? What evidence do I need to have to prove that it is not an income? Thank you.

Hi,
You can treat it as a cash gift and does not need to declared. You should have something in writing from your friend for the amount and date returned.
Thank you.