Indeterminate( R )
X( R )
Indeterminate returns the polynomial (..., x_0 = 0, x_1 = 1, x_2 = 0,
...) over R, which must be a commutative ring-with-one or a field.
Note that you can assign a name to the indeterminate, in which case all polynomials over R are printed using this name. Keep in mind that for each ring there is exactly one indeterminate.
gap> x := Indeterminate( Integers );; x.name := "x";;
gap> f := x^10 + 3*x - x^-1;
x^10 + 3*x - x^(-1)
gap> y := Indeterminate( Integers );; # this is 'x'
gap> y.name := "y";;
gap> f; # so 'f' is also printed differently from now on
y^10 + 3*y - y^(-1)
GAP 3.4.4