Taken from the Manchester Airport Guide
http://www.manchester-airport-guide.co.uk/dutyfree.html
Duty Free Allowance / Tax Free Allowance
When travelling from the EU* to the UK you do not have to pay any tax or duty on goods you have bought in another EU country as long as tax was included in the price when you purchased the items, the items are for your own use, and have been transported to the UK by you. This includes gifts, but does not include any item that is intended to be used as payment or to be resold.
If you bring back large quantities of alcohol or tobacco, a Customs Officer is more likely to ask about the purposes for which you hold the goods. This will most likely be the case
if you appear at the airport with more than:
* 3200 cigarettes
* 400 cigarillos
* 200 cigars
* 3 kg of smoking tobacco
* 110 litres of beer
* 10 litres of spirits
* 90 litres of wine
* 20 litres of fortified wine i.e.: port or sherry
* The EU countries currently include: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Irish Republic, Italy, Luxembourg, Netherlands, Portugal, Spain (but not the Canary Islands), Sweden and the United Kingdom (but not the Channel Islands).
When travelling from outside the EU to the UK you are allowed to bring in the following, provided you travel with the items and do not intend to sell them.
* 200 cigarettes; or 100 cigarillos; or 50 cigars; or 250 gms of tobacco
* 2 litres of still table wine
* 1 litre of spirits or strong liqueurs over 22% volume; or 2 litres of fortified wine, sparkling wine or other liqueurs
* 60cc/ml of perfume
* 250cc/ml of toilet water
* £145 worth of all other goods including gifts and souvenirs