Marcin S

Hi there, I'm UK Citizen from Poland with citizen settlement status. I'm UK tax payer and I'm full time employed. My mum moved to the UK almost 2 years ago and have pre-settlement status, currently full time employed in the UK and tax payer in the UK. She's selling her residence house in Poland and she's planning to give me half of the money (around £35,000) as a gift from her Polish Bank account to my Polish bank account. Does she needs to pay any tax due to property sale ( she's currently renting in the UK). Do I need to pay any tax on the money she's going to give me as a gift if I'm going to do online transfer to my UK bank account? Also do I need any proof from the solicitors that the transfer is a gift? does she needs to proof the money from overseas are from the property sale? much appreciate your help. Regards Marcin S