ASLondon

Hi, I'm a UK permanent resident and domiciled, with double nationality, UK and EU. My mother (EU national, no UK assets whatsoever) wants to send me a cash gift of around say 20-50k euros to help me buy property. This money was earned by her, with tax paid on it in a different country. I'm hesitant because, as a UK tax payer, I'm not sure about the tax treatment of such a gift. Would I have to disclose it in my tax return? Would I need some form of declaration from her? This would be literally just a gift, which she would never want back (in other words, it's not an investment for her or anything like it, she just wants to help me). Also, what if my mother dies before seven years? Would I have to pay inheritance tax on this cash gift? Many thanks ASLondon