Guidance

Application for transfer of residence relief (ToR1)

Use this form to apply for transfer of residence (ToR) relief when moving or returning to the UK.

Use this form to claim relief from customs charges due on personal belongings and other goods, when transferring your place of residence to the UK.

You can also declare goods, before they’re shipped to the UK.

If you’re moving from the EU to Northern Ireland, you’ll not need to apply for ToR relief.

Find more information on when you should claim transfer of residence (ToR) relief.

What you’ll need

If you’re an agent, you’ll need a letter of authority signed by the client, confirming you’re authorised to act on their behalf.

You need to upload images of your lists with this application. PDF scans or JPEG photos are usually best.

List of items

Before you begin to complete the TOR1 form, you’ll need to write a list of items that you are bringing into the UK.

You do not need to list individual items in a group, such as the names of each book, or each piece of clothing. You can estimate numbers such as kitchen items, for example:

  • cutlery (knives, forks, and spoons)
  • crockery (cups, plates, and glasses)
  • utensils (pots, pans, rolling pins or egg timers)

You can provide your list as a:

  • typed electronic document
  • spreadsheet
  • photo of a handwritten document

Do not upload individual photos for each item.

You do not need to write in a specific format, but a table is easy for us to read, for example:

Item Number of items
TV 2
Tablet 3
Laptop 1
Clothing 13
Books 110 (approximately)
Cutlery 40 (approximately)
Crockery 30 (approximately)
Utensils 25 (approximately)

You do not need to include original costs of items, current values, or brands.

Passport photo page

If you are in the military and do not have a passport, you’ll need to upload your NATO (North Atlantic Treaty Organization) orders or moving orders.

Proof of UK address

This can be (within the last 3 months) a:

  • bank statement
  • utility bill
  • mortgage or rental agreement

If you do not have an address in the UK yet, you can:

  • upload a statement from the person you will be living with and proof of their address
  • give evidence of temporary accommodation, such as a hotel booking

Proof of non-UK address

You’ll need to give proof of where you’re moving from (or moved from previously). This can be (within the last 6 months) a:

  • bank statement
  • utility bill
  • mortgage or rental agreement

This should be your usual non-UK address – you do not need to tell us about any short stays while on the way to the UK, for example, in a hotel, or with friends.

Animal health certificate or passport

You’ll need to have a health certificate or passport code for each animal you’re bringing into the UK.

If you’re bringing an animal from the Channel Islands or Isle of Man into the UK, you do not need a health certificate or passport code. Animals you’re bringing with you should be included on your list of items, not the animal section of the form.

If you’re bringing more than one animal into the UK but do not have this information, you can still submit an application for your belongings. If your application is approved, you can make an addition to submit your animal healthcare certificate or passport code, at a later date.

If you’re making an application for a single animal only and you do not have any belongings to tell us about, you’ll need to have a certificate or passport code before you start. You cannot submit an application without this information.

Vehicle details

For each vehicle you’re bringing to the UK you’ll need to give the:

  • year of manufacture
  • make
  • model
  • vehicle identification (VIN) or chassis number – this may also be called a:
    • central registration and identification (CRiS) number for caravans
    • watercraft identification number (WIN) or hull identification number (HIN) for pleasure craft
    • serial number for light aircraft
  • registration number
  • date the ID number or registration certificate was issued and the country of issue
  • purchase date

You do not need to give full details of any bicycles, but you should include them on the list of items you’re bringing to the UK.

Make a new application or make additions to an approved application

You can make an addition to an application, but you cannot make an amendment after it has been submitted.

Start now

Email HMRC to ask for this form in Welsh (Cymraeg).

What happens next

If you’re successful in getting transfer of residence relief, you’ll get unique reference number (URN). You (or your representative) must give this information when making the import declaration, using Customs Procedure Code (CPC) 40 00 C01.

Contacting HMRC

Contact the HMRC helpline if you have any questions about how to complete this form.

Published 31 December 2020
Last updated 8 December 2021 + show all updates
  1. We've added updates to the section 'What you'll need', this includes the list of items you bring into the UK, animal health certificates or passports and vehicles.

  2. The list of what you'll need before you begin to complete the TOR1 form has been updated.

  3. First published.