Abdelaziz

Hi HMRC, Do I need to declare or inform HMRC if I receive a cash gift exceeding £3,000 from my father? I understand the inheritance tax and the 7 year rule. But how much would he be allowed to send me without tax implications? Also, if I send any money to my father, would the same rules apply? I have noticed previous replies but not sure if the rules have changed in the new tax year. Thank you