Dymo

I am a retired BNO visa resident living in UK. I received my MPF ( mandatory provident fund ) recently. I wish to gift the whole MPF ( about £100k ) to my younger sister who is a BNO visa resident. I think I need to report this in my self tax assessment. Besides this, do I need to pay any gift tax or inheritance tax concern this matter. And my sister need to pay any tax on receive the money?