For private clients
Moving to the UK free of duty and VAT
We help you with Transfer of Residence relief: from the ToR01 application to HMRC to customs clearance of your belongings at the border. Everything explained clearly, in English or Polish.
Moving to the UK
Customs formalities for your move, explained
When you move to the UK, your belongings go through customs clearance like any other goods. If you meet the conditions for Transfer of Residence (ToR) relief, you can bring your personal belongings in free of duty and VAT – but you need HMRC approval first.
We explain what you need for the ToR01 application and HMRC forms, help you prepare the packing list and supporting documents, and when the lorry or container reaches the border, we declare the import of your belongings.
We help people moving to the UK from Poland and other European countries, as well as those returning to the UK or moving away from it.
Four steps to clearing your belongings
HMRC forms can be confusing – we'll guide you through them.
- 1
We check your eligibility
After a short conversation you'll know whether you qualify for relief and what to prepare.
- 2
ToR01 application
We help you apply online to HMRC and prepare the list of your belongings (packing list).
- 3
Approval number
HMRC issues a ToR reference number. We quote it in the customs declaration for your belongings.
- 4
Clearance at the border
We declare your belongings when the lorry or container arrives – free of duty and VAT.
Transfer of Residence relief
What you can bring in free of duty and VAT
The relief covers personal belongings you use day to day. You can bring them in from 6 months before to 12 months after your move, and you can't sell or give them away for 12 months.
Check if you qualify for relief
Three questions, an indicative result.
1.Have you lived outside the UK for at least 12 months?
2.Have you owned and used your belongings for at least 6 months?
3.Are you moving to the UK permanently?
Answer all the questions.
Usually covered
- Furniture and household items
- Clothes, books, household appliances and electronics
- Bicycles and sports equipment
- A private car, if you owned and used it
Not covered
- Alcohol and tobacco products
- New items or items used for less than 6 months
- Items for a second home or for a business
- Commercial vehicles and tools of your trade
HMRC makes the final decision on relief. If you're not sure whether something qualifies, ask us before you ship it.
Documents
What to prepare
You don't need everything at once. Send us what you have – we'll check the documents and tell you what's missing.
Documents for ToR clearance
- Copy of your passport (photo page)
- List of belongings – packing list (template on the service page)
- Proof of your current address – a utility bill, bank statement or tenancy agreement
- Proof of your UK address
- Evidence of your move – e.g. an employment contract or UK tenancy agreement
- ToR01 approval from HMRC (we'll help you get it)
Questions and answers
Questions about moving
Can’t find your question? Call or email us – you’ll find our contact details below. We’ll answer in English or Polish.
Do I need an EORI number as a private individual?
Usually not if you're moving with ToR relief. If your belongings don't qualify for relief, duty and VAT must be paid before the goods are released – we'll tell you what's needed in that case.
When should I submit the ToR01 application?
Ideally before your belongings are shipped. The application is made online to HMRC, and the approval number is needed for customs clearance.
How long do I have to bring my belongings in?
You can bring your belongings in from 6 months before your move to 12 months after it. They can be sent in several loads.
Can I sell my belongings after I arrive?
For 12 months after import, items covered by the relief can't be sold, hired out or given away – otherwise duty and VAT become payable.
Can my car come in duty-free too?
Yes, a private car can be covered by ToR relief if you owned and used it before your move. We also help with vehicle clearance.
What if I'm moving out of the UK?
We can help with that too – we'll prepare the export declaration for your personal belongings and advise on what the destination country requires.
Quote and contact
Tell us about your shipment and we’ll send you a quote
Let us know what’s moving and where. We’ll reply with a price and a list of documents before your shipment sets off.
- Price and document list in our reply
- In English or Polish