user123456

Hello, I am an EU citizen living permanently in the UK. My mother, an EU citizen permanently based in my home EU country, will be gifting to me €300k which I am planning to bring to my UK bank account. This sum has already been taxed in the country of origin. Upon receipt into my UK account, will this sum be subject to any tax (other than any for the generated interest whilst in said account)? Moreover, do I need to declare this sum to HMRC via a Self-Assessment or otherwise? Thank you in advance.