dkn2k

I am retired, have the standard annual tax free allowance of £12570. My total pension income from all sources for year ending 5th April 2024 exceeded this sum - so I'm aware that I should be paying some income tax. My query is: are sums (within the allowable annual limits) gifted to my sons still liable for income tax to me personally, or should I not be paying tax on these gifts made to my sons? Thank you.