Immigration Corner | Taking cash in and out of the UK

Dear Mr Bassie,

Please provide me with some guidance as it relates to taking cash in and out of the United Kingdom (UK) as I am returning there. I would appreciate any assistance that you can offer.

– J.V.

Dear J.V.,

Persons must declare cash of €10,000 or more (or the equivalent in another currency) if they take it between the United Kingdom and any non-European Union (EU) country.

Please note that the following is considered cash:

• Notes and coins

• Bankers’ drafts

• Travellers’ cheques

• Cheques (including travellers’ cheques) that are signed but not made out to a person or organisation

If persons are travelling as a family, they will need to declare cash over €10,000. Those persons can make a cash declaration online up to 72 hours before travelling. Please note that those persons who are not able to use the online service can ask for paper form BOR9011 at the port or airport.

Please note that persons could face a penalty of up to £5,000 if they do not declare their cash or give incorrect information. The declared cash can be seized by Customs officers if they have reasonable grounds to suspect a crime. In addition, Customs officers can retain the cash for 48 hours. After that, they need a court order.

Please note that persons can write to Border Force Reviews and Appeals if they disagree with a penalty. Those persons must state why they disagree with the decision they have been given. Please be aware that appellants have 30 days to appeal from the date of the penalty notice. The appeal should be sent to:

Border Force Reviews and Appeals

Westpoint

Ebrington Street

Plymouth

PL4 9LT

Please be aware that persons can take cash to the United Kingdom from an EU country. They do not need to declare it. However, they should check with the authorities in the country to which they are travelling.

Just for completeness, persons should be aware that they may need to pay UK Income Tax on foreign income, such as:

• Wages if they worked abroad

• Foreign investment income, for example, dividends and savings interest

• Rental income on overseas properties

• Income from pensions held overseas

Foreign income is anything from outside England, Scotland, Wales, and Northern Ireland. The Channel Islands and the Isle of Man are classed as foreign.

Whether persons need to pay depends on if they are classed as ‘resident’ in the UK for tax. If they are not UK residents, they will not have to pay UK tax on their foreign income. Please note that persons who are UK residents, will normally pay tax on their foreign income. However, they may not have to if their permanent home (‘domicile’) is abroad.

Those persons who need to pay tax usually report their foreign income in a Self-Assessment Tax Return. However, there are some types of foreign income that are taxed differently. Persons may be able to claim tax relief if they are taxed in more than one country. Please be aware that persons who have not yet paid tax on the foreign income may need to apply for a certificate of residence to prove that they are eligible for relief.

All the best.

John S. Bassie is a barrister-attorney-at-law who practises law in Jamaica. He is a justice of the peace, a Supreme Court-appointed mediator, a fellow of the Chartered Institute of Arbitrators, a chartered arbitrator, and a member of the Immigration Law Practitioners Association (UK). Email: lawbassie@yahoo.com.