SMW Secures Full Return of £30,000 Seized at London City Airport

Sonn Macmillan Walker is pleased to announce the successful outcome of HMRC’s investigation into £30,000 seized at London City Airport on 4 December 2025.

Our client, a dual American and Swiss citizen who lives in Zurich, instructed us six weeks after Border Force officers stopped him at airport security and HMRC had obtained a cash detention order from the magistrates’ court.

HMRC’s initial concerns included the amount of undeclared cash being carried, the fact that it had been divided between the client and three young travelling companions, the way in which the cash was bundled, and the absence of immediate supporting documents at the airport to demonstrate the source and intended use of the funds.

Our client’s explanation was that £10,000 derived from personal and business savings accrued from lawful income sources. The remaining £20,000 was an interest-free loan from a long-standing friend connected with the watch trade, which he had collected in London after the arrangements had been made before the journey. The client explained that, after running out of time to make the intended purchases of high-value watches, he was returning the cash to Switzerland. He decided to divide it shortly before travel among his young travelling companions, whose parents had given prior consent, because he had safety concerns about carrying the entire sum himself.

We worked with the client to provide HMRC with a detailed evidential response. This included witness evidence, Swiss bank statements, business documentation, correspondence explaining the source of the borrowed cash, and supporting material from third parties. Further documents were obtained to address HMRC’s residual questions about the audit trail for the borrowed funds, including property-related paperwork and an explanation from the relevant business as to why it had held unbanked cash.

On 28 August 2026, HMRC confirmed that it had completed its investigation and was satisfied by the comprehensive explanations and evidence provided. As HMRC no longer had reason to suspect the cash was “recoverable property” or intended for use “in unlawful conduct”, it was returned in full with nominal accrued interest.

HMRC’s confirmation brings the matter to a close without forfeiture proceedings and vindicates our client’s position that the funds had a lawful provenance and legitimate intended use. Our client was delighted with this outcome.

Our client was represented by David Bloom, who was assisted by Elif Bilecan.