PPI Payment

My mother has received a PPi payment from J d Williams, the account is in her name but I have been dealing with and paying the account for the past 15 plus years,  I did query the payment on the account a few years ago but heard nothing more, now a cheque has been issued, my mother wants to transfer some of the payment to me, the tax has already been paid on it in her name, can she transfer the money to me and do I have to declare it 

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