ToR Procedure in the UK: How to Avoid Duty and VAT When Moving

What is Transfer of Residence (TOR)?

Transfer of Residence (TOR) is a procedure created to make it easier for people permanently moving to the United Kingdom to bring in their personal belongings without having to worry about paying extra charges such as duty and VAT. The relief covers, among other things, furniture, household appliances and other personal items you used before the move.

It's worth noting, however, that there are certain requirements attached to the TOR procedure. People using this relief must intend to settle in the United Kingdom and be able to document their previous place of residence. It's also important that the goods must have been in the person's possession for at least 6 months before moving to the UK (GOV.UK). The 6-month ownership condition does not apply to marriage or civil partnership relief or to student relief (both described below).

This article is about moving to the United Kingdom. If you are moving from the UK to Poland, see our complete guide to relocation goods from the UK to Poland.

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What are the conditions for using TOR?

To be able to benefit from the relief under Transfer of Residence (TOR) in the United Kingdom, there are several key conditions that must be met. First and foremost, you need appropriate evidence of having moved your centre of life to the UK. This means the person applying for the relief must show that, after a longer stay abroad, the United Kingdom has become their new place of residence.

The second important requirement concerns the length of time spent outside the UK. You must have been resident outside the UK for at least 12 consecutive months before the move. If circumstances beyond your control mean you cannot meet this condition, HMRC may waive it where you can show your intention to stay outside the UK for that period or longer (you provide the evidence on form ToR1).

The range of items covered by the relief is another aspect that should be carefully understood. Under the rules, certain personal items can be transported free of VAT and duty. This includes furniture, clothing and other personal belongings necessary for life in the new location. The goods must be used in the UK for the same purpose as before the move. The relief does not cover alcoholic beverages, tobacco and tobacco products, commercial means of transport or non-portable instruments of your trade or profession. ToR also does not remove the need for licences for restricted goods, such as firearms or endangered species (GOV.UK). Companies and other organisations cannot claim the relief, and goods from a second or holiday home are excluded. Pets moved for non-commercial purposes can also be covered but need extra formalities; see transporting pets from non-EU countries.

Finally, the timing of the transport of goods cannot be overlooked. The goods must be imported within 12 months of coming to live in the UK, and can be brought in multiple consignments. For 12 months after the move, goods granted relief cannot be lent, used as security, hired out or transferred to another person. HMRC will only consider waiving the 12-month import window in exceptional circumstances (a lack of funds or space in your new home does not count) (GOV.UK).

The TOR application procedure step by step

You must get approval from HM Revenue and Customs (HMRC) before claiming the relief. To do this, complete form ToR1 before your goods are shipped — HMRC issues a unique reference number (URN), which your agent or removal company uses on the import declaration. You give your agent or removal company the URN, a description of the goods and details of any excluded or restricted items.

With form ToR1 you submit evidence of your residence outside the UK and of ownership of the goods (for example utility bills or a tenancy agreement) and a description of the goods; if exceptional circumstances apply, you explain them and provide evidence on the form. Complete documentation reduces the risk of delays at clearance. Our guide to documents for transporting personal belongings may also help.

Once you have the URN, your agent or removal company makes the import declaration claiming the relief (customs procedure code 40 00 C01) with the URN, and the goods can enter the United Kingdom free of duty and VAT. A single commodity code from Chapter 99 of the tariff can cover all eligible personal items, except excise goods and prohibited or restricted items. Without a valid URN on the declaration you may be billed import duties and administration charges (GOV.UK).

Special reliefs: marriage and study

If you are moving because of marriage or a civil partnership, you do not need form ToR1, but your normal place of residence must have been outside the UK for at least 12 consecutive months. The goods are declared under different procedure codes (40 00 C02, C03, C60 or C61), and each wedding gift from someone outside the UK must not exceed £900. Goods can be imported from 2 months before to 4 months after the ceremony. Full-time students also do not need ToR1: the agent declares the goods under 40 00 C06 and you provide evidence of your studies. Relief is still available after graduation, but you must apply and import within 12 months of finishing your studies (GOV.UK).

What if duty has already been charged?

If you paid duty but believe you qualified, you can still apply for relief. If you declared through the Customs Declaration Service, you claim a repayment with form C285 (GOV.UK).

Most common mistakes

• no URN on the import declaration, or goods shipped before HMRC approval,
• incomplete evidence of residence and ownership,
• including alcohol, tobacco or commercial goods, which are excluded from the relief,
• lending, hiring out or selling the goods within 12 months of the move.

We help with clearance as a customs agency registered in CDS, with a UK EORI number. See also customs clearance from the UK or contact us; our charges are on one page only: how much does UK customs clearance cost.

Frequently asked questions