Duty Free Allowances for Returning British Citizens

Alcohol allowances

You can bring in either, but not both, of the following:

• 1 litre of spirits or strong liqueurs over 22 per cent volume
• 2 litres of fortified wine (such as port or sherry), sparkling wine or any other alcoholic drink that's less than 22 per cent volume

Or you can combine these allowances. For example, if you bring in one litre of fortified wine (half your full allowance) you can also bring in half a litre of spirits (half your full allowance). This would make up your full allowance.You can't go over your total alcohol allowance.

In addition you may also bring back both of the following:

• 16 litres of beer
• 4 litres of still wine

Other goods including perfume and souvenirs

You can bring in other goods worth up to £340 without having to pay tax and/or duty.

If you arrive by private plane or private boat, you can only bring in goods worth up to £240 tax and duty free.

If you bring in any single item worth more than your allowance, you must pay duty and/or tax on the full item value, not just the value above the allowance. You also cannot group individual allowances together to bring in an item worth more than the limit.

Source: http://www.hmrc.gov.uk/customs/arriving/arrivingnoneu.htm#1