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, what is and is not covered, and the timing that matters most.
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. Students and people posted abroad for work have their own variations, and married couples or civil partners can sometimes combine periods of residence.
What Is Covered
| Usually covered | Treated separately or excluded |
|---|---|
| Furniture and furnishings | Alcohol and tobacco |
| Clothing and personal effects | Goods for a business or for resale |
| Household appliances | Anything owned less than six months |
| Books, art and personal collections | Firearms and controlled items |
| Bicycles and ordinary sports equipment | Vehicles — see below |
Vehicles are a common trap. A car or motorcycle can come in under ToR relief, but it has to be listed on your application, and bringing a vehicle into the UK also triggers a separate notification to HMRC before it can be registered with the DVLA. Treat the vehicle as its own project rather than an item on the inventory.
Pets, plants and food are not a customs-relief question at all — they run on separate animal and plant health rules, with their own paperwork and lead times.
How to Apply
- Gather your evidence first. You will typically need proof of your address abroad, proof of your new UK address, your passport or ID, and a detailed inventory of what you are shipping with estimated values. Your remover will usually supply the inventory in the format they need.
- Submit the ToR1 application to HMRC. It is a free online application on GOV.UK — there is no fee, and you do not need an agent to file it for you.
- Wait for your reference number. HMRC review the application and issue a unique reference. This is the part people underestimate: it is not instant, and processing times lengthen noticeably over the summer moving season.
- Give the reference to your shipper. They quote it on the customs declaration when the goods enter the UK. Without it, the declaration cannot claim the relief.
The Timing That Matters
The single most expensive mistake is applying too late.
Your reference number needs to exist before your goods reach the UK border, because it is quoted on the import declaration. If the shipment arrives without it, your options are to pay the duty and VAT and try to reclaim it afterwards, or to leave the goods in bonded 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 earlier than necessary. Allow several weeks, and more if you are moving between June and September.
Common Reasons Applications Are Rejected
- The 12-month residence test is not met. A stint abroad shorter than 12 consecutive months does not qualify, however genuine the move.
- The inventory is vague. "Household goods, 40 boxes" is not enough. HMRC expect a listed, valued inventory.
- New purchases are included. Items bought in the weeks before shipping fail the six-month ownership test and can jeopardise the wider application.
- The address evidence does not match. Names and addresses on the application, the inventory and the shipping documents should agree.
- Applying after arrival. 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.