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.

You should 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.

It is also used to declare goods, before they’re shipped to the UK.

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

When you must tell HMRC

Use this form when you transfer your normal place of residence to the UK and to obtain approval from HMRC prior to importing goods.

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

What you will need

Before you begin this form, you’ll need:

  • a packing or shipping list of all the items you’re bringing with you
  • a picture of your passport photo page - if you’re in the military and do not have a passport, you’ll need to provide a picture of your NATO (North Atlantic Treaty Organization) orders or moving orders
  • the passport code or number of any animals you’re bringing with you
  • scanned proof of your UK address, such as a utility bill - if you do not have a UK address, you’ll need to provide a statement from the person you’ll be living with and scanned proof of their address
  • scanned proof of the non-UK address you’re moving from, such as a utility bill
  • details of any vehicle you’re bringing with you, including the:
    • year of manufacture
    • model
    • brand
    • VIN or chassis number
    • registration number
    • date the ID number or registration certificate was issued and the country of issue
    • purchase date

In addition, for pets you’ll need to either:

  • provide a pet passport number
  • upload an animal health certificate

For livestock you’ll need to provide animal health certificates.

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.

How to tell HMRC

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 declaration information. You (or your representative) must present this information when making the import declaration, using Customs Procedure Code (CPC) 40 00 C01.

Contacting HMRC

If you have any queries on the completion of this form, please contact the HMRC helpline on Telephone: 0300 322 9434.

Published 31 December 2020