Why should it be taxed?
I am assuming you and your relative are both in the UK - or are you outside the UK?
If both accounts are in the UK, then your relative is absolutely fine and no tax is levied because the money transfered has been taxed already and your relative is just doing an inter or intra bank money transfer, nothing else!!!
Once you receive the money, I dont think there is any special tax levied. Once you have the money in your account, the only tax levied is on the interest you earn which will be deducted automatically
All the info I gave may not be applicable if you are planning to transfer huge sums of money as that can trigger some money laundering interest. Just keep it under £50k and you should be fine!
KP