ToR1: Bringing Your Belongings to the UK Duty-Free
The ToR1 form is HMRC's free online application for Transfer of Residence (ToR) relief, which lets you import your personal belongings into the UK without paying customs duty or import VAT when you are genuinely moving your home here. You apply on GOV.UK — Application for transfer of residence relief (ToR1) — before your goods ship, and HMRC issue a unique 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 HMRC say you may be billed import duties and administration charges on your own furniture.
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. It is a planning worksheet, not the HMRC form: the ToR1 itself is online only and is submitted on GOV.UK.
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. For the rest of an inbound move — costs by origin, pets, vehicles and UK arrival admin — see Moving to the UK from abroad.
Who Qualifies
HMRC's conditions for the relief are:
- You have been resident outside the UK for at least 12 consecutive months before the date you move to the UK.
- You are transferring your normal home to the UK — not visiting, and not keeping your main residence abroad.
- You have had the goods in your possession for at least six months before moving to the UK. The test runs to the date you move, not the date the goods arrive.
- You intend to use the goods for the same purpose in the UK as before.
- You import the goods within 12 months of 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.
- You do not lend, use as security, hire out or transfer the goods to anyone else for 12 months after the date you moved.
Returning UK nationals qualify on the same terms as anyone else — the test is where you have been living, not which passport you hold. The relief is for living persons and their personal property; companies, trusts and organisations are not eligible, and goods from a second or holiday home are excluded.
Exceptional circumstances
The conditions are not absolute. HMRC say they will consider waiving the 12-month residence test (where you can show you intended to stay abroad that long), the six-month possession test (where a special case exists) and the 12-month import window (where exceptional circumstances prevented you importing in time — a lack of funds or space is not accepted). If you are coming to the UK because of exceptional political circumstances, such as asylum, further conditions can be relaxed. In every case, include the evidence in your ToR1 application rather than assuming the rule rules you out.
ToR1 vs Other Reliefs
Several reliefs cover personal goods coming into the UK, and only one of them uses the ToR1 form.
| Situation | Relief | Form | Customs procedure code |
|---|---|---|---|
| Moving your normal home to the UK | Transfer of Residence | ToR1 online application | 40 00 C01 |
| Coming for full-time study | Students' relief | None — declare with evidence of your course | 40 00 C06 |
| Moving to marry or after marriage/civil partnership | Marriage goods relief | None — declare with evidence of the marriage | 40 00 C02, C03, C60 or C61 |
| Bringing back goods you previously exported from the UK | Returned Goods Relief | Separate claim on the import declaration | See GOV.UK guidance |
| Moving from the EU to Northern Ireland | None needed | None | — |
Students who decide to stay after graduating can then apply for ToR relief; the goods must be imported within 12 months of graduation. Marriage 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.
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 before you moved |
| 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. HMRC set specific date windows for the address 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.
You do not need to include values, original costs or brands — HMRC say so on the application page. Group similar items and give quantities rather than listing every object, and do not upload a photo of each item. Your remover or insurer may still ask for a separate valued inventory for transit insurance; that is a different document for a different purpose.
| 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.
- Open the official application on GOV.UK: Application for transfer of residence relief (ToR1), then 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, so allow for several weeks and do not book shipping around an assumed turnaround.
- 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 get approval before claiming the relief, and should apply for your URN before your goods are shipped. If you cannot quote a valid URN on the import declaration, HMRC say you may be billed import duties and administration charges. If relief is granted afterwards you can reclaim on form C285 (full customs declaration) or form C82 (passenger declaration), but you will have paid out first, and goods held at a port while paperwork catches up attract storage charges.
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.
Common Pitfalls
- Assuming the 12-month residence test rules you out. Normally it does — but HMRC will consider circumstances beyond your control, so include evidence rather than skipping the application.
- Address evidence outside the date windows. HMRC specify a UK document within 3 months and an overseas one within 6 months.
- An item list so vague it says nothing ("Household goods, 40 boxes"). Group by type with quantities instead.
- New purchases. Items you had for less than six months before moving fall outside the relief unless HMRC accept a special case.
- Names and addresses that do not match across the application, the evidence and the shipping documents.
- Applying after the goods have shipped. HMRC say to apply before shipping; without a URN on the declaration you may be charged.
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.