Receiving through PayPal for a friend and forwarding to them

Hi this is a bit of a strange one, but a few changes has made me question. My friend broadcasts on an application and receives gifts (Digital Currency) and once enough is received they can withdraw it into cash. In my friends country PayPal doesn't allow them to receive money from Businesses so we tried my PayPal and it worked. I receive the money through my PayPal (UK) and I straight away forward it onto my friends PayPal via family and friends (UA). Is this something that I need to declare on my tax information or not? As it's not an income for myself and I never withdraw the funds from PayPal its straight away forwarded. Many thanks for your response

Hi trav2024,
No, you dont declare it.
Thank you.