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 and
Tax on dividends
You will need to declare the dividend (in pounds sterling) on the foreign section of your self assessment tax return (SA106).
You can declare the interest in the main part of the tax return and in the foreign section, if you wish to claim foreign tax credit relief.
Both you and your wife will need to review the guidance on residence here
Residence, domicile and the remittance basis: RDR1
and take the take the residence tests at RDR3 here
RDR3 Statutory Residence Test
You will then be able to determine if split year treatment applies. If it does, this should be shown on your self assessment tax return, in the supplementary section 'Resodence' or SA109
Residence, remittance basis etc (Self Assessment SA109)
Thank you.