These UK Boe populations occur during the 1881 census, before Norway imposed the stabilization of surnames after centuries of patronymic naming. So these are more likely unique UK origins or variant spellings of UK names or Irish Boe settled in the UK.
UK by County Actual Numbers

UK by County per 100,000

Northern England by PLU Actual Numbers

Northern England by PLU per 100,000

Scotland by County Actual Numbers

Scotland by County per 100,000

These maps were created using Archer Software's The British 19th Century Surname Atlas CD.