TRANSFER OF RESIDENCE TO THE UK (TOR)
Moving or returning to the UK involves several steps, especially when it comes to bringing your personal belongings, pets, and vehicles with you. This blog provides an overview of the Transfer of Residence (TOR) relief, which allows individuals moving to the UK to import personal goods without paying import duties, and the specific conditions that must be met to qualify for this relief.
In this article we will go through the following topics:
What is Transfer of Residence Relief?
Transfer of Residence (TOR) relief is a provision that allows individuals moving their primary residence to the UK to bring their personal belongings, pets, and vehicles into the country without incurring customs charges. This relief is specifically designed for those who intend to make the UK their permanent home.
Who can claim Transfer of Residence Relief?
You can claim TOR relief if you are moving your primary residence to:
- Great Britain (England, Scotland, and Wales)
- Northern Ireland from outside the EU
However, if you are moving from the EU to Northern Ireland, TOR relief is not required due to freedom of movement.
Eligibility criteria for TOR Relief
To be eligible for TOR relief, you must meet the following conditions:
- Residency outside the UK: You must have been living outside the UK for at least 12 consecutive months before moving to Great Britain or Northern Ireland.
- Timing of importation: The goods must be imported within 12 months of your arrival in the UK.
- Use of goods: The goods should be for the same use in the UK as they were in your previous country of residence.
Additionally, the goods must have been owned and used by you for at least six months prior to importation. There are exceptions for items imported under marriage or civil partnership relief and for students.
What goods are eligible for Transfer of Residence Relief?
You can claim relief on any personal property intended for personal use or to meet your household needs, including:
- Household effects (furniture, linens, etc.)
- Personal effects (clothing, accessories, etc.)
- Vehicles (private cars, motorcycles, trailers, etc.)
- Household pets and non-commercial animals
- Portable instruments for personal trade or profession
Ineligible goods
Certain items are not eligible for TOR relief, including:
- Alcoholic beverages
- Tobacco and tobacco products
- Commercial vehicles and non-portable trade instruments
- Goods imported from secondary or holiday homes
Additionally, TOR relief does not waive the need for licenses for restricted goods, such as firearms or endangered species.
How to apply for TOR Relief
Step 1: Obtain prior approval
Before you can claim TOR relief, you need to obtain approval from HM Revenue & Customs (HMRC). This involves completing the ToR1 form, where you provide details about the goods being imported and evidence to support your claim.
Step 2: Submit evidence
You must submit documentation proving your eligibility for TOR relief, such as proof of residency outside the UK for the required period and ownership of the goods.
Step 3: Declare your goods
When you arrive in the UK, you must declare your goods to customs. If you have a unique reference number from your ToR1 form approval, use it when making your customs declaration. If goods are shipped separately, provide your agent or removal company with this information.
While the process might seem complex, at Customs Complete we help you manage the customs clearance process and ensure all documentation is correctly submitted.
Special cases for Transfer of Residence Relief
Students moving to the UK for full-time study
Students coming to the UK for full-time study can also claim TOR relief on personal belongings such as clothing, study instruments (like computers and calculators), and household effects. However, alcohol and tobacco products are excluded. Students do not need to complete the ToR1 form but must provide proof of their study period upon entry.
Goods imported on the occasion of a marriage or civil partnership
If you are moving to the UK to marry or enter a civil partnership, you can claim relief on wedding gifts and household effects. Each gift must not exceed £900 in value. To claim this relief, you must provide evidence of your marriage or civil partnership.
Pets and other animals
Non-commercial animals, including household pets, qualify for TOR relief. However, animals imported for commercial purposes, such as retail sales or breeding, do not qualify.
Importing vehicles
When importing a vehicle, you must notify HMRC, who will make a Notification of Vehicle Arrival (NOVA) on your behalf. Depending on the vehicle’s origin and the reliefs it qualifies for, you may need to pay duty or VAT.
Customs Procedures for Transfer of Residence Relief
Declaring goods on arrival
Personal goods can often be declared by conduct (simply passing through customs with them) or through an oral declaration. If asked by a customs officer, you may need to present evidence of your approval for TOR relief or other specific conditions (such as marriage or full-time study).
Shipping goods separately
If your goods are shipped separately, ensure your shipping agent has all necessary documentation, including your unique TOR reference number, a description of the goods, and any relevant commodity codes.
What to do in case of late claims
If you were charged import duties but believe you qualified for TOR relief, you can still apply for a refund. The procedure involves completing specific forms (such as the C285 form for full declarations or the C82 form for the Online Service for Passengers) to request repayment of import duties.
For those who find these processes daunting, at Customs Complete, we provide services to assist with customs clearance and ensure a smooth import process.
Items on which you pay Duty and Tax
You will need to pay duty and tax on items that do not meet the conditions for TOR relief. The amount can be calculated by you or an agent or determined by a customs officer upon declaration.
The Transfer of Residence (TOR) relief is a valuable provision for those relocating to the UK, allowing for the duty-free import of personal goods under certain conditions. By understanding the eligibility criteria and following the correct procedures, you can ensure a smoother transition when bringing your belongings to your new home in the UK.
At Customs Complete we help you manage the paperwork and customs clearance, making your move as smooth as possible.
