Moving to the UK with your belongings: Transfer of Residence relief
By the Offrano editorial team · · 4 min read
People moving to the UK from abroad often assume that their own sofa and books can come in without formalities. In fact, household goods arriving from outside the UK are subject to customs rules, and whether you pay duty and import VAT on them depends on a relief called Transfer of Residence, or ToR. The relief is generous, but it has conditions and has to be claimed. This guide explains who qualifies, what is covered and how it fits with the work of an international removal company.
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What the relief covers
Transfer of Residence relief removes customs charges on personal belongings and other goods when you move your normal place of residence to the UK. HMRC lists household effects, personal effects, household linen, furnishings and equipment for personal or household use; bicycles, motorbikes, private cars and their trailers, caravans, pleasure boats and private aircraft; household provisions for normal family needs; household pets and saddle animals; and portable instruments needed for your trade or profession.
It does not cover alcoholic drinks, tobacco, commercial vehicles or non-portable equipment for a trade. The relief also does not remove the need for licences for restricted goods such as firearms or endangered species.
Source: gov.uk
The conditions
To claim the relief you must meet all of HMRC's criteria. You must have been resident outside the UK for at least 12 consecutive months before moving. The goods must be imported within 12 months of coming to live in the UK, and you must intend to use them for the same purpose as before. You must have had the goods in your possession for at least 6 months before the move.
After import, goods granted relief cannot be lent, used as security, hired out or transferred to someone else within 12 months of the date you moved. Goods can arrive in several consignments, which suits people who ship a first load and send the rest later.
- at least 12 consecutive months living outside the UK
- goods owned and used for at least 6 months before the move
- goods imported within 12 months of moving to the UK
- same use in the UK as before
- no lending, hiring out, pledging or transfer within 12 months
Source: gov.uk
Exceptions and special cases
HMRC may waive some conditions where circumstances beyond your control prevent you from meeting them, for example if you intended to stay abroad for 12 months but had to return earlier, or where exceptional circumstances stopped you bringing the goods within 12 months. A lack of money or of space in the new home does not count. People becoming resident because of exceptional political circumstances, such as asylum, have additional flexibility.
There are separate variants of the relief for goods imported on marriage or civil partnership and for students. If you are moving from the EU to Northern Ireland, you do not need to apply for ToR relief.
The ToR1 application
You claim the relief with form ToR1, which can also be used to declare goods before they are shipped. HMRC asks for a list of the items, but not an item-by-item inventory: groups such as books, clothing or cutlery can be counted approximately, and a simple table or a photographed handwritten list is accepted. Values and brands are not needed.
You also need the photo page of your passport, proof of your UK address from the last three months, such as a bank statement, utility bill or tenancy agreement, and proof of your non-UK address from the last six months. If you do not yet have a UK address, a statement from the person you will live with or evidence of temporary accommodation can be used. An agent can apply for you with a signed letter of authority.
Source: gov.uk
Working with an international removal company
International removal companies deal with customs regularly and many will prepare or check the ToR1 application with you. Ask at the quote stage whether customs clearance is included, who acts as your agent, how the inventory for the removal will be matched to the ToR list, and what happens if the shipment is inspected. Keep items that do not qualify, such as alcohol, out of the main consignment or declare them separately.
Pets and vehicles follow their own rules in addition to ToR: animal health requirements for pets and registration and taxation steps for cars. Plan them alongside, not after, the household removal.
Getting a quote
If you are planning an international move, describe the origin, destination and volume in our request form. It goes to exactly one removal company that buys it; we email you its name, address and phone number before it receives your details, and the request is free for you.