What the service involves
When you move to the UK, your belongings go through customs just like any other goods. Transfer of Residence (ToR) relief lets you bring in your personal belongings free of duty and VAT – provided HMRC has approved your ToR01 application in advance.
The application is made online, in English, and the approval number must be quoted on the customs declaration. Without it, your belongings may be charged duty and VAT or held at the border until the matter is resolved.
We guide you through the whole process: we check whether you qualify for the relief, help with the application and the packing list, and when your goods reach the border we submit the declaration and give the carrier the references they need.
- living outside the UK before the move
- 12 months
- owning and using your belongings
- 6 months
- no selling, hiring out or lending after import
- 12 months
What the service includes
- We check whether you meet the ToR relief conditions
- We help you complete and submit the ToR01 application to HMRC
- We review your packing list and documents
- We submit the customs declaration for your belongings with the ToR number
- We give the carrier the references needed at the border
- We help with a car brought in as part of the move
Not included
- We don't arrange transport – your removals company or carrier does that
- We don't decide whether relief is granted – HMRC makes that decision
Transfer of Residence relief conditions
You qualify for the relief if you meet all of these conditions:
- You have lived outside the UK for at least 12 consecutive months
- You are moving to the UK permanently
- The belongings are yours and you have used them for at least 6 months (including a car)
- The belongings are for your personal use, not for a business
- You bring them in within 12 months of your move
Not covered by the relief
- Alcohol and tobacco products
- New items or items used for less than 6 months
- Items for a second home or a business
- Commercial vehicles and tools used to earn a living
For 12 months after import, goods covered by the relief must not be sold, hired out, lent or given away – otherwise duty and VAT become payable.
Step by step
- 1
Contact and assessment
Describe your move in the form or give us a call. We'll check whether you qualify for the relief and what you need to prepare.
- 2
Packing list
You fill in the packing list – download the template from this page. Description, quantity, value and weight of your belongings. We check it before the application.
- 3
ToR01 application
The application is made online to HMRC, in English. We help you complete it and attach the documents.
- 4
Approval number
Once approved, HMRC issues a ToR number. Without it, your belongings won't be cleared free of duty and VAT.
- 5
Transport details
You give us the details of your removals company or carrier and the planned arrival date in the UK.
- 6
Declaration and clearance
We submit the customs declaration with the ToR number and give the carrier the references needed at the border.
Documents needed
You don't need everything straight away – send what you have and we'll tell you what's missing.
- Copy of your passport (photo page)
- Packing list (template to download)
- Proof of your current address – a utility bill, bank statement or tenancy agreement
- Proof of your UK address
- Evidence of your move – e.g. a UK employment contract or tenancy agreement
- ToR01 approval from HMRC (we'll help you get it)
Templates to download
Packing list – moving house
Template list of belongings for the ToR01 application and clearance: description, quantity, value, currency and weight of items, your current and destination address, and the removal company's details.
XLSX · 19 KB · Polish and English
