Personal tax – guidance

Application for Transfer of Residence (ToR) relief (ToR01)

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

Document

Apply using the postal form

Detail

Apply for ToR 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 ToR01 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 EC (C5)
  • Import and export: import of private motor vehicle from outside the EC (C104A)
  • Import and export: import of private vessel from outside the EC (C104A Vessels)

Give as much information as you can in your application.

Fill in the form on-screen, print if off and post it to HM Revenue and Customs 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 can’t 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 ToR relief, and the procedures to follow for shipments to the UK, or for onward delivery to EU.

Notice 3: bringing your belongings, pets and private motor vehicles to 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.