I would advise against this. From recollection there is an upper limit under some European Directive for declaring cash. I think it is probably higher than 8k GBP. However, of greater significance is the Proceeds of Crime Act 2002, where anything over 1k GBP can be seized.

There are a couple of steps that the officers of Revenue and Customs have to satisfy before seizing the cash. These relate to reasonable suspicion and the origin/use or intended use of the cash. The test is the civil standard - on the balance of probabilities - so lower than the criminal standard.

A couple of points: Carrying a receipt showing some kind of withdrawal won't assist. The officers will want to establish an audit trail and will seize the cash so that they can investigate. Revenue and Customs have dogs trained to smell large quantities of cash. Also (should you be tempted) sticking it down your underwear will not assist your claim that the cash is legitimate. In fact, carrying it in anything such as a holdhall or a suitcase will be presented/regarded as a 'concealment'. Expect lots of questions about not using the more usual methods of money transfer such as a banker's draft or cheque etc.

Is it Glasgow your colleague is off to? Again, given Glasgow's reputation with drugs, this will further raise suspicions.

Take my advice - it's a draconian piece of legislation and one you don't want to get the wrong side of however legitimate your intentions are - forget it.

Palmer