Taxation on donations (non charitable)

[The Chode]

Hi,
I would like to know what the HMRCs stance is on donations to people as individuals that aren't registered as charities or companies. I have a friend involved in the BLMUK movement and they have recently raised a large sum of money via gofundme. They are not registered as a company or a charity - and have subsequently made a statement saying the will not register as a charity. Will the people involved therefore be liable for tax on these donations? as I think it would be wise to tell them / my friend to bail out if something is awry.