Recent experience:
The bank did not ask to see a bank statement from the person gifting the money. And the person buying the house did not have to show the gift money in her account at any stage. The person gifting the money initially signed a declaration stating that it was indeed a gift. Purchaser gave this to the bank. Weeks later when drawdown day approached, gift was then transferred to purchaser's account, and purchaser then transferred the balance of funds including the gift to her solicitor, and her solicitor did the rest. Nobody asked to see statement showing the gift having being lodged into purchaser's account or proof where it actually came from in the end.
Bank, PTSB, August 2018.