Adjusted net income

I am planning on regularly gifting my daughter a sum of money from my surplus income. Would this sum be included in her calculation of her adjusted net income.

Hi Ronald Thatcher,
There are generally no Income Tax implications on the giving of or receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax.
Thank you.
 

Thank you. I presume that this is also the answer for adjusted net income in the context of tax free child care (for working mothers).

Hi,
That is correct.
Personal Allowances: adjusted net income
Thank you.