The news comes on the same day parent company Walgreens Boots Alliance reported Boots had "strong" retail sales and recorded growth.

While the affected stores have not been announced, the company said it will "consolidate" branches that are close to each other. Following the closures there will be 1,900 Boots branches in the UK.

It is understood there are no "proposed" job losses as staff will be offered work at nearby Boots shops and a vast majority of closing outlets are within three miles of each other.

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Walgreen Boots Alliance on Tuesday reported Boots had growth of 13.4% in the third quarter of its financial year, compared to the year before, and increased market share, for the ninth consecutive three month period.

Overall Boots UK sales grew 10.2%. The rise in online sales outpaced the increase in footfall, signalling a move to online, away from bricks and mortar shops.

Sales on Boots.com were up 25% over a year ago and accounted for 14% of all retail sales. At the same time footfall increased 7% from the third quarter last year to this year.

But the parent company did cut its yearly earnings forecast as it said customers were cautious in their spending and are looking for more value due to high inflation.

It is just over a year since Wallgreens Boots Alliance abandoned plans to sell the UK chain of pharmacies.

Earlier this month Sky News learnt the finance boss of Boots, Michael Snape, resigned in May after just under five years as chief financial officer at the Nottingham-based company.