What the relief concerns
Transfer of Residence concerns qualifying personal belongings when moving residence to the UK. The application and evidence support eligibility assessment; they do not automatically exempt every item. Commercial goods and items under special rules need separate consideration. Do not plan solely on proof that an application was submitted.
Preparing the evidence
Collect evidence of previous and new residence and ownership and use of belongings. The inventory should identify what is travelling. Check current HMRC requirements for your circumstances instead of copying another person’s document bundle. The authority may request further information.
Application, approval and transport
After receiving the decision, agree the information needed for the belongings declaration. The haulier should know shipment batches, route and documentation. If a car is included, check vehicle rules and subsequent formalities as well. Customs relief does not automatically complete vehicle registration.
Before you commission the work
- Check HMRC eligibility for your situation.
- Gather residence and use evidence.
- Prepare a clear inventory.
- Agree clearance and transport paperwork.
What to watch out for
A relief application is not customs clearance. UK ToR is not the same as EU relief when returning to Poland.
Official sources
General information, not a customs decision or individual tax advice. Requirements depend on goods, route and circumstances; check current guidance before transport.
