Form

Application for Transfer of Residence relief (ToR1)

Use this form to apply for Transfer of Residence relief when you want to move your home from outside the EU to the UK.

Documents

Apply using the postal form

Details

Apply for Transfer of Residence (ToR) relief if you want to transfer your normal place of residence from outside the EU to the UK.

You should also use the form to declare if you want to:

  • import any vehicles to the UK for you or your family to use
  • bring any pets to the UK

The ToR1 has replaced the following forms:

  • Import and export: bringing personal belongings to UK from outside the European Community (C3)
  • Import and export: bringing your pet to the UK from outside the European Community (C5)
  • Import and export: import of private motor vehicle from outside the European Community (C104A)
  • Import and export: import of private vessel from outside the European Community (C104A Vessels)

If you’re successful in getting ToR relief you will get unique declaration information. You or your third party agent must then present this when making the import declaration using Customs Procedure Code (CPC) 40 00 C01.

Notes on CPC are available.

Give as much information as you can in your application.

Fill in the form, print it off and post it to HMRC before you start to move any personal property to the UK.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form.

Before you start using the form

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Moving your belongings to the UK
This guidance gives details of your tax and customs responsibilities when you move your personal belongings to the UK from abroad.

Customs clearance for transfers of residence to the UK and EU
This guidance gives details on entitlement to Transfer of Residence relief, and the procedures to follow for shipments to the UK, or for onward delivery to EU.

Notice 5: Transfer of Residence - moving to or returning to the UK from outside the EU
This notice explains how to import your personal belongings, pets and private motor vehicles into the UK from outside the EU.

Published 7 December 2016
Last updated 13 April 2018 + show all updates
  1. The guidance has been updated to give information about customs procedure codes, along with providing related guidance on moving to or returning to the UK from outside the EU.
  2. Form updated as the conditions for applying for a Transfer of Residence have changed.
  3. First published.