Tor1 UK
Application for Transfer of Residence Relief (ToR1)
Overview
Use this form to apply for Transfer of Residence (ToR) relief when moving or returning to the UK. This relief allows you to claim exemption from customs charges on personal belongings and other goods when relocating.
You can also declare your goods before they are shipped to the UK. If you are moving from the EU to Northern Ireland, you do not need to apply for ToR relief.
For full eligibility criteria and conditions, refer to the Transfer of Residence to the UK.
Required Documents
General Requirements
To complete your ToR1 application, you’ll need:
- A list of items you’re bringing to the UK.
- Proof of UK address.
- Proof of your non-UK address.
- A passport photo page or military moving orders (if applicable).
List of Items
Prepare a list of the items you are importing. You do not need to list each item individually—grouping similar items is sufficient. For example:
Item | Number of Items |
Shoes | 4 |
Tablet | 3 |
Laptop | 1 |
Clothing | 13 |
Books | 110 (approx.) |
The list can be provided as:
- A typed document.
- A spreadsheet.
- A photo of a handwritten list.
Do not upload individual photos of each item. Pricing, brand names, or item values are not required.
You can also declare your goods before they are shipped to the UK. If you are moving from the EU to Northern Ireland, you do not need to apply for ToR relief.
For full eligibility criteria and conditions, refer to the Transfer of Residence to the UK.
Application Process
To submit your ToR1 application, you must first sign in or create an account. For more details, please refer to the official page: Application for Transfer of Residence (ToR) Relief – ToR01.
Once the ToR1 form is completed, download a copy and email it to nch.tor@hmrc.gov.uk You will receive a notification of receipt once the email has been successfully sent. Please ensure that the total size of the email, including any attachments, does not exceed 10MB, as larger emails may be rejected by the HMRC mail system.
When sending the email, include the following items:
- Completed ToR1 form
- Proof of UK residence – e.g. Any of this (such as property ownership documents, bank statements, utility bills, rental agreements, or parental property proof)
- A copy of your passport
- A list of goods to be sent, including their values
What Happens Next?
If your application is successful, you will receive a letter with a unique reference number (URN). This must be included in your import declaration along with customs procedure code (CPC) 40 00 C01. Approved applicants can use a single commodity code found in Chapter 99 of the UK Tariff.
Start your application now.
Who Can Apply for Relief
Transfer of Residence Relief
You may qualify for relief from customs duties when transferring your normal place of residence to:
- Great Britain (England, Scotland, and Wales)
- Northern Ireland, if moving from outside the EU
If you are relocating from the EU to Northern Ireland, you are not required to apply for Transfer of Residence (ToR) relief due to the freedom of movement regulations.
For further information, refer to:
- Returning Goods Relief for re-importing items previously exported from the UK
- Traveling to the UK regulations
- Bringing goods into the UK for personal use
- Determining the value of imported goods
Eligibility for Transfer of Residence Relief
To qualify for Transfer of Residence relief, you must:
- Transfer your primary residence to the UK, allowing for the importation of personal property, including animals and private vehicles, without customs duties.
- Be a student moving to the UK for full-time education.
- Be relocating due to marriage or civil partnership.
- Be moving to the UK following marriage or a civil partnership.
This relief is intended for individuals establishing the UK as their principal residence. It is not available to trusts, corporations, associations, groups, or other entities.
Proof of Address
UK Address (within the last 3 months)
Provide one of the following:
- Bank statement.
- Utility bill.
- Mortgage or rental agreement.
If you don’t have a UK address yet, you can submit proof of temporary accommodation or a statement from the person you’ll be staying with.
Non-UK Address (within the last 6 months)
Provide one of the following:
- Bank statement.
- Utility bill.
- Mortgage or rental agreement.
Short-term stays (e.g., hotels) do not need to be included.
Exclusions from Relief
You cannot claim Transfer of Residence relief for goods imported from secondary residences or holiday homes.
Transferring Your Normal Place of Residence
Eligible Goods
Relief applies to personal property for personal or household use, including:
- Household and personal effects such as clothing, furnishings, linen, and equipment.
- Bicycles, motorcycles, private motor vehicles, trailers, caravans, pleasure crafts, and private aircraft.
- Household provisions necessary for family needs, pets, and saddle animals.
- Portable professional instruments used for trade or occupation.
Non-Eligible Goods
Non-Eligible Goods
Relief does not apply to:
- Alcoholic beverages
- Tobacco products
- Commercial transport vehicles
- Non-portable trade or professional instruments
Licenses may still be required for restricted items, such as firearms or endangered species.
Conditions for Relief
To be eligible, you must:
- Have resided outside the UK for at least 12 consecutive months before moving.
- Import goods within 12 months of taking up UK residence.
- Use the goods in the UK for the same purpose they were previously used.
Multiple shipments are allowed, but goods granted relief cannot be loaned, leased, used as collateral, or transferred within 12 months of import.
Ownership Requirement
You must have owned and used the goods for at least six months before import. This restriction does not apply to students or items imported under marriage or civil partnership relief.
Exceptional Circumstances
If you are relocating due to exceptional political circumstances, such as asylum, you may be eligible for exemptions, including:
- Ownership and use of goods for less than six months.
- Different use of imported goods than before relocation.
- Inclusion of commercial transport or non-portable trade instruments.
- Transfer or rental of goods within 12 months.
If external factors prevent compliance with the relief requirements, HMRC may waive conditions, including:
- The requirement to reside outside the UK for 12 months, if you can prove intent to do so.
- The six-month ownership rule, if special circumstances apply.
- The 12-month import deadline, if extraordinary circumstances prevent timely import.
Provide supporting evidence within the ToR1 application.
Prior Approval for Importing Goods
Approval must be obtained before claiming relief. Submit a ToR1 form with itemized goods details and supporting documentation.
Students Moving to the UK for Full-Time Study
Eligible Goods
Relief applies to:
- Clothing, including undergarments.
- Study-related objects and instruments, including computers, calculators, and typewriters.
- Household and personal effects, linens, furnishings, and equipment.
Alcohol and tobacco products are excluded.
Students do not need a ToR1 form. Instead, they should inform their agent to declare goods using customs procedure code (CPC) 40 00 C06 and provide proof of study.
Post-Graduation
Students wishing to remain in the UK post-graduation may apply for Transfer of Residence relief within 12 months of graduation.
Goods Imported for Marriage or Civil Partnership
Eligible Goods
Relief covers trousseaux, household effects, and wedding/civil partnership gifts (valued up to £900 per item). Alcohol and tobacco products are excluded.
Conditions for Relief
- You must have resided outside the UK for at least 12 consecutive months before import.
- Provide evidence of marriage or civil partnership.
- If importing goods up to two months before the ceremony, a guarantee is required.
- Items can be imported up to four months after the event.
Relief may be granted under exceptional circumstances if HMRC is satisfied with the supporting evidence.
Importing Pets and Other Animals
Pets and non-commercial animals qualify for relief.
For guidance on importing dogs, cats, and ferrets, contact the Pet Travel Scheme helpline. For information on live animal imports from non-EU countries, contact the Animal and Plant Health Agency imports team.
Commercially imported animals, including those for retail, breeding, or competition, do not qualify for relief.
Importing Vehicles
Specific conditions apply when importing vehicles.
Notification of Vehicle Arrival (NOVA)
HMRC will process the NOVA notification upon declaration, after which you can apply to the Driver and Vehicle Licensing Agency (DVLA) for registration.
If the vehicle was originally supplied tax-free under VAT, it may only be re-imported duty-free if it qualifies under a relief scheme. Otherwise, duties apply.
Customs Declaration Process
Goods Brought with You
Most personal goods can be declared orally or by conduct. You may be required to provide evidence of ToR approval.
Goods Shipped Separately
A unique reference number from the ToR1 form is required before shipping. Provide this number along with:
- Goods description
- Excluded or restricted goods
- Commodity codes (if applicable)
- Customs procedure code 40 00 C01
Failure to include a valid reference number may result in duty charges.
Late Claims for Relief
Pre-approval is recommended for easier customs clearance. If duties were already paid but relief was applicable, a refund may be requested via:
- Form C285 (for full customs declarations).
- Form C82 (for declarations made through the Online Passenger Service).
Duties and taxes apply to items not meeting relief conditions. Customs officers will determine applicable charges. A receipt will be issued upon payment.
For more details, visit the UK Government Customs Website.