How to make a cash declaration when entering or leaving the UK
Find out how to declare cash over £10,000 when entering or leaving the UK.
This notice has force of law under paragraph 3 of Article 3 of Regulation (EC) 1889/2005 of the European Parliament and of the Council of 26 October 2005 on controls of cash entering or leaving the Community as amended by regulation 2(4)(b) of The Cash Controls (Amendment) (EU Exit) Regulations 2019.
It sets out the form and manner in which a person must make a declaration in accordance with Article 3(3) of Regulation (EC) 1889/2005 of the European Parliament and of the Council of 26 October 2005 on controls of cash entering or leaving the Community
A cash declaration must be made by the declarant on one of the following forms:
- a ‘G-form’ (online service)
- form C9011
- form BOR9011
In some circumstances a declarant may be able to make a declaration by telephone if entering or leaving the UK through one of the following locations listed below.
If the declarant is entering or leaving the UK through one of the following locations, the declaration must be made using a ‘G-form’ unless they are unable to due to a lack of access to digital services.
| Location | Location Address |
|---|---|
| Cheriton Channel Tunnel Terminal at Folkestone | Eurotunnel Le Shuttle UK Terminal Ashford Road Folkestone CT18 8XX |
| Dover | Eastern Docks Dover Kent CT17 9BU |
| Eurostar | St Pancras International Euston Road Kings Cross London N1C 4QP |
| Felixstowe | Port of Felixstowe Felixstowe Dock Dock Road Felixstowe IP11 3SY |
| Fishguard | Fishguard Harbour Dyfed Pembrokeshire SA64 0BU |
| Harwich | Harwich International Port Limited Parkeston Harwich Essex CO12 4SR |
| Heysham | Heysham Port Heysham Lancashire LA3 2XF |
| Holyhead | Port of Holyhead Stena House Holyhead Anglesey LL65 1DQ |
| Hull | Port of Hull Port House Northern Gateway Hull East Yorkshire HU9 5PQ |
| Immingham | Immingham Docks South Humberside Lincolnshire DN40 2LZ |
| Killingholme | Killingholme Port Clough Lane North Killingholme North Lincolnshire DN40 3JP |
| Liverpool | Port of Liverpool Maritime Centre Liverpool Merseyside L21 1LA |
| Newhaven | Newhaven Ferry Terminal Railway Approach Newhaven BN9 0DF |
| Pembroke | Pembroke Port The Royal Dockyard Pembroke Pembrokeshire SA72 6TD |
| Plymouth | Millbay Docks Plymouth Devon PL1 3EF |
| Poole | New Harbour Road Hamworthy Poole Dorset BH15 4AJ |
| Portsmouth | Portsmouth International Port Harbour Offices George Byng Way Portsmouth Hampshire PO2 8SP |
| Purfleet | Purfleet Port London Road Purfleet Essex RM19 1PD |
| Ramsgate | Port of Ramsgate Royal Harbour Approach Ramsgate Kent CT11 9FT |
| Sheerness | Sheerness Docks Sheerness Kent ME12 1RS |
| Teesport | Teesport Grangetown Middlesborough Yorksire TS6 6UD |
| Tilbury | Tilbury Freeport Tilbury Essex RM18 7EH |
| Tyne | Port of Tyne International Passenger Terminal North Shields Tyne and Wear NE29 6EE |
If the declarant is entering or leaving the United Kingdom through any location not listed above, they may complete and submit a declaration using the ‘g-form’, form C9011, or form BOR9011.
‘G form’
The ‘g-form’ must be completed electronically, and be submitted to HMRC prior to the declarant entering, or leaving the UK.
The ‘g-form’ must not be submitted to HMRC more than 72 hours prior to the declarant entering or leaving the UK.
The declarant must keep a copy of the completed ‘g-form’ for their records and own use.
If after submitting the ‘g-form’, the details provided change to render it incorrect, or if the ‘g-form’ is incomplete when submitted, the declarant must, before entering or leaving the United Kingdom, complete and submit either another, or supplementary, ‘g-form’ which provides the correct and complete information.
If the declarant does not correct and complete the details provided in the ‘g-form’ prior to entering or leaving the United Kingdom, the obligation to declare shall not have been fulfilled.
Telephone declaration
If a traveller cannot submit a declaration using a ‘g-form’ due to lack of a lack of access to digital services, and they are entering or leaving the United Kingdom through one of the locations listed above, they must complete a declaration by telephone.
To make a declaration by telephone, the declarant must call 0300 200 3700 prior to, or at the time and place of, entering or leaving the United Kingdom to complete and submit a declaration.
The declarant must provide the required information by telephone to complete the declaration and the information will be entered onto a declaration form on their behalf.
Once they have provided the required information and the declaration has been submitted, the declarant will be given a unique reference code. The declarant must retain this code as evidence that a declaration has been submitted.
If after completing the declaration by telephone, the details provided by the declarant change to render the declaration incorrect, the declarant must, before entering or leaving the United Kingdom, correct that information.
If the declarant does not correct and complete the details provided in the declaration prior to entering or leaving the United Kingdom, the obligation to declare shall not have been fulfilled.
Form C9011 and BOR9011
If using form C9011, it may be completed either electronically or in writing.
If completing form BOR9011 it must be completed in writing.
Both forms may be completed either prior to, or at the time and place the declarant is entering, or leaving, the United Kingdom.
If using form C9011, the declarant must make two copies of the completed form.
On completing form C9011 or BOR9011, one copy of the completed cash declaration form must be deposited in the HMRC drop box at the time and place the declarant enters, or leaves, the United Kingdom.
The second copy of the completed cash declaration form C9011 should be retained by the declarant for their records and own use.
Published 10 April 2019
