Coming to the UK


  1. Entering the UK

    UK border control - passport checks, visas for entering, customs, transiting and layovers

  2. Tax on foreign income

    Find out whether you need to pay UK tax on foreign income - residence and ‘non-dom’ status, tax returns, claiming relief if you’re taxed twice (including certificates of residence)

  3. Take cash in and out of the UK

    You must declare €10,000 or more in cash, or the equivalent in another currency, if you take it between the UK and any non-European Union (EU) country

  4. 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.

  5. Tax if you come to live in the UK

    How to pay tax on your income if you come to live in the UK - tax returns, paying National Insurance, Portable Document A1, E101 or E102, claiming relief if you're taxed twice, claiming a refund (form R43)

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Guidance and regulation

  1. HMRC calculators and tools
  2. Customs clearance for transfers of residence to the UK and EU
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