Does a person who receives a donation have to pay a tax on it? For example, if you have seen Breaking Bad, Walter's son sets up a website and PayPal to get donations for his father as he had cancer at that moment, so for the sake of argument lets say he made £100,000. Would he have to pay tax on that? Similarly, do beggars have to pay tax on the money they "earn" as long as it is a taxable amount? By the way, I'm asking for the law in UK specifically.