Gift of money from non family member - is tax to be paid

Hi

Does anyone know how this would work.

A gift (not a loan) of money is given from a benefactor to a recipient. Say £10k. They are not family members.


The benefactor is not a UK tax payer as they pay tax in their own country.

The recipient lives in the UK.

Would the gift be seen as taxable income the recipient?

Thank you