Fundraising for friend's surgery

sol2017

Apologies if this is the wrong board.

A friend of mine needs a surgery that will cost several thousand pounds. He lives abroad and unfortunately that means he must fund it himself, and it's a lot of money for him.

I would like to do a crowdfunding campaign to raise funds to help my friend. There is a community of people who might support the cause.

Could someone advise please what I need to consider before I start? I've already checked the fees. My main question is tax related - if funds go into my personal account initially before they are transferred over to his account, would it be taxable?

Thanks