ToR1: Bringing Your Belongings to the UK Duty-Free
Transfer of Residence (ToR) relief lets you import your personal belongings into the UK without paying customs duty or import VAT, provided you are genuinely moving your home here. You claim it with the ToR1 form before your goods arrive, and HMRC issue a reference number your shipper quotes on the customs declaration.
Get it right and a household shipment clears with no tax to pay. Get it wrong — or apply too late — and you can face a VAT bill on the value of your own furniture, plus storage charges while the shipment sits at the border.
This guide covers who qualifies, exactly what the application asks for, and the timing that matters most. There is also a free printable ToR1 preparation checklist with an inventory template you can fill in before you start.
Which direction is this for? ToR1 is a UK relief for goods coming into the UK. If you are moving from the UK to an EU country, you need that country's own transfer of residence relief instead — the principle is similar but the form, the authority and the deadlines are local. Our country guides cover the destination side.
Who Qualifies
You can normally claim ToR relief if all of the following apply:
- You have been living outside the UK for at least 12 consecutive months.
- You are transferring your normal home to the UK — not visiting, and not keeping your main residence abroad.
- You have owned and used the goods for at least six months before they are imported.
- The goods are for your own personal use in your new home.
- You do not sell, lend, hire out or otherwise dispose of them for 12 months after import.
Returning UK nationals qualify on the same terms as anyone else — the test is where you have been living, not which passport you hold.
Your goods must be imported within 12 months of you coming to live in the UK. They can arrive in more than one consignment, so a first shipment and a later one can both use the same approval.
Who does not use ToR1
- Students declare their goods under customs procedure code 40 00 C06 with evidence of their course. No ToR1 is needed. Students who apply after graduating must import within 12 months of graduation.
- Marriage or civil partnership goods have their own relief and codes. Gifts must be worth no more than £900 each and normally come from someone living outside the UK, and goods can be imported from 2 months before to 4 months after the ceremony.
- Moving from the EU to Northern Ireland — no ToR relief application is needed.
- Companies, trusts and similar organisations are not eligible.
What Is Covered
| Usually covered | Treated separately or excluded |
|---|---|
| Furniture and furnishings | Alcohol and tobacco |
| Clothing and personal effects | Contents of a second or holiday home |
| Household appliances | Anything owned less than six months |
| Books, art and personal collections | Commercial vehicles and non-portable trade equipment |
| Bicycles and ordinary sports equipment | Firearms and endangered species (need licences) |
| Private cars and motorcycles (listed in full) | Animals for retail, breeding or competition |
Vehicles are a common trap. A car or motorcycle can come in under ToR relief, but the application needs its make, model, year of manufacture, identification number (VIN or chassis), registration number and country, and purchase date. You also need to make a Notification of Vehicle Arrival (NOVA) before the DVLA will register it. Treat the vehicle as its own project rather than a line on the inventory.
Pets need an animal health certificate or pet passport for each animal, uploaded with the application (animals coming from the Channel Islands or Isle of Man are exempt). If you are bringing several pets and do not have every certificate yet, you can apply for your belongings now and add the documents later.
The Documents Checklist
Have these ready before you open the HMRC service. The date windows are where most applications go back for more evidence.
| Document | What HMRC accept | Date window |
|---|---|---|
| Item list | Typed document, spreadsheet, or a photo of a handwritten list | — |
| Passport | The photo page (armed forces without a passport: NATO or moving orders) | Valid |
| Proof of UK address | Bank statement, utility bill, or mortgage or rental agreement | Within the last 3 months |
| Proof of overseas address | Bank statement, utility bill, or mortgage or rental agreement for your usual home abroad | Within the last 6 months |
| Pet documents | Animal health certificate or pet passport, one per animal | Current |
| Vehicle details | Make, model, year, VIN or chassis number, registration, purchase date | — |
No UK address yet? You can use a statement from the person you will be living with plus their proof of address, or evidence of temporary accommodation such as a hotel booking.
How to Fill In the Item List
This is the part most people get wrong, because removal inventories and ToR1 item lists are not the same thing.
Do not include values, original costs or brands. HMRC say so explicitly. Group similar items and give quantities rather than listing every object, and do not upload a photo of each item.
| Good | Not needed |
|---|---|
| Clothing: 30 items | Clothing, Zara and M&S, worth about £800 |
| Dining table: 1, dining chairs: 6 | Oak dining table bought 2019 for £1,200 |
| Books: approx. 120 | A list of every title and author |
| Laptop: 2 | Laptop serial numbers and model numbers |
| Kitchenware: 4 boxes | Each pan and plate listed separately |
Working room by room is the quickest way to build it. Our printable checklist includes a room-by-room item list template laid out this way.
How to Apply, Step by Step
- Gather the documents above and scan them to PDF or JPEG.
- Start the application on GOV.UK. Search for "Apply for Transfer of Residence relief" and press Start now. You will need to sign in or create sign-in details. The application is free and you do not need an agent — if one files it for you, they need a signed letter of authority.
- Enter your details and upload the evidence, including the item list and any pet or vehicle information.
- Check before you submit. Once submitted, an application cannot be amended — you can only add items to an approved application later. Make sure names and addresses match across every document.
- Wait for your unique reference number (URN). HMRC do not publish a processing time. International shippers typically quote two to six weeks, longer over the summer.
- Give the URN to your shipper or customs agent. They enter it on the import declaration with customs procedure code 40 00 C01. Household items can be declared under a single commodity code from Chapter 99 of the UK tariff.
The Timing That Matters
The single most expensive mistake is applying too late.
HMRC say you must have approval before claiming the relief, and to apply before your goods are shipped. If the shipment reaches the border without a URN, your options are to pay the duty and VAT and reclaim it afterwards — on form C285 for a full customs declaration, or form C82 for a passenger declaration — or to leave the goods in storage until the reference comes through, and storage at a port is charged daily.
Apply as soon as your move is firm and you know roughly what you are shipping. You do not need a confirmed sailing date to start, and there is no penalty for applying early. Allow at least six weeks before your goods are due to ship, and more if you are moving between June and September.
Common Reasons Applications Are Delayed
- The 12-month residence test is not met. A stint abroad shorter than 12 consecutive months does not qualify, however genuine the move.
- Address evidence is out of date. A UK bill older than 3 months or an overseas one older than 6 months will be queried.
- The item list has values or brands on it, or is so vague it says nothing ("Household goods, 40 boxes"). Group by type with quantities instead.
- New purchases are included. Items bought in the weeks before shipping fail the six-month ownership test.
- Names and addresses do not match across the application, the evidence and the shipping documents.
- Applying after the goods have shipped. Late applications are the most common and most costly failure.
What It Is Worth
Import VAT on household goods is charged on their value, so the relief is worth real money on an ordinary household shipment — typically a four-figure sum on a family home's contents, before any duty. Against that, the application costs nothing but your time.
It is also worth budgeting for the parts ToR relief does not remove: the shipping itself, customs clearance handling fees from your agent, and transit insurance at roughly 2–3% of declared value.
Getting a Price for the Move Itself
ToR relief settles the tax question. The removal is priced separately, on the volume you are shipping in cubic metres rather than on hours or distance. A 1-bedroom home is typically 14–24 m³ and a 3-bedroom 35–55 m³.
Use the European moving cost calculator for a figure based on your volume and route, or read the European removals guide for how the whole process fits together.
This is a summary, not tax advice. ToR rules and processing times change, and individual circumstances vary — particularly around vehicles, inherited goods and shared applications. Check the current guidance on GOV.UK, and speak to your remover's customs team or a customs agent before you ship.