No. A gift can provide business capital, but the application still involves its own government and preparation expenses, and the enterprise must cover real startup or acquisition needs. Keep those budgets explicit.
Record amounts received and amounts used
Transfer charges, currency conversion and personal reserves may make the invested amount smaller than the gift’s stated value. Reconcile the difference rather than claiming the gross gift as automatically qualifying investment. Obtain current application charges for the chosen route and dependants.
The absence of a repayment obligation does not remove the need to demonstrate commercial risk and substantiality in relation to the business. A gift changes where the money came from and not what the venture requires, so the rest of the budget stands. Record two figures separately and keep them reconciled: what was actually received from the donor, and what has been applied to the enterprise.
They are frequently not the same, because transfer charges, conversion and the practical need to hold a reserve all intervene. Then account for everything the gift does not cover — working capital until revenue arrives, the household's own relocation and living costs, professional and government charges which vary with the procedure and the number of family applicants, and a contingency. Where the donor has offered further help if needed, treat that as an intention rather than a resource, and do not build the plan on money that has not been given.