Calculation of Saving Interest tax

My family will immigrate to the UK and I will transfer money to my son's bank account for his tuition fee and daily expenses. Is there any tax incurred, apart from the Saving Interest tax? Can he enjoy the personal allowance as an adult? When should I transfer money to him?

Hi Leo,
There is no tax consequence on the actual payment and as you say only the interest needs to be declared.
He will still be due personal allowances.
It is up to you when you transfer the money
Thank you