Private Individuals must now complete an application for themselves & their families to obtain authorisation for Transfer of Residence relief to the UK. This authorisation is for UK ONLY and cannot be
used for people moving goods into Europe.
Submitting this application will provide you with a URN (unique reference number) from UK Customs which should then be passed on to us as soon as it is received.
This is a very new and currently evolving system – at present the online application is live but is running alongside the manual C3 customs form while further streamlining takes place. In order to avoid mandatory duty and tax, you must have been issued a URN prior to the arrival of your shipment into the UK. Without the URN, duty and tax would be liable on arrival at the UK port.
Please click the link below to be directed to your TOR01 application form:
https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs_B/1.0/TOR1&template=TOR1.xdp
Once completed, your application should be printed out, signed and emailed to: nch.tor@hmrc.gsi.gov.uk with ‘Transfer of Residence Application’ and your Name in the subject line together with any relevant supporting documentation attached.
Email is the preferred method of receipt however if you are unable to do this, the application and supporting documents can be sent by conventional post or by courier to HM Revenue and Customs National Clearance Hub, Ralli Quays 3 Stanley Street, SALFORD M60 9LA
Applications are usually processed within 10 working days however this is dependent on the current volume of enquiry.
Please note it is the direct responsibility of the applicant to apply for and gain a unique reference number. We cannot do this on your behalf. HMRC request proof that applicants qualify for the relief.
To obtain the relief from customs duty and tax, you must:
- Be moving from a country outside the European Union (EU) to the UK, in order to live in the UK, thereby transferring your normal place of residence to the UK have lived outside the EU for at least the last 12 consecutive months
- Have used and had possession of the goods for at least the last 6 consecutive months
- Have used the goods and are going to continue using them in the new place of residence in the UK for at least the next 12 months
- Be importing the goods within 12 months of coming to live in the UK
- Not lend out, pledge, give away, hire out or transfer the goods within the first 12 months after the date on which they were imported
The following documents (where available) should be enclosed with your application:
- Copy Passport
- Visa if applicable
- National Insurance number if applicable/available
- Proof that you have lived out of the EU for the last 12 months – Utility Bill/Bank statement with address on.
- Employment contract if applicable and or employer’s statement Work permit if applicable
- Tenancy or purchase agreement for home in the UK if applicable. If living with family state this
- Packing list / survey list of the goods being imported
- Any proof of purchase or value for the goods you have (especially for higher value items)
- For any goods that purchase receipts are not available we suggest to include a written declaration informing this to be the situation, and detail estimated their current (second hand) value (please note this should not be the replacement / insurance value)
- Proof of ownership for vehicles – registration documents older than 6 months
Attach or Enclose copies of any other documents which show you’re going to live in the UK, for example:
- Your employment contract
- Your employer’s statement
- Your work permit
- Your tenancy or purchase agreement for the home you plan to live in
HMRC are looking for evidence to support how long you have owned these goods, so they are requesting proof of purchase receipt/guarantees to confirm the period of ownership. We suggest you should note the most obvious higher value items in your consignment. HMRC when assessing your ToR01 form will consider the inventory of goods you have listed, and if they decide that you have an item of potential higher value listed for which they have no evidence to show period of ownership, then HMRC will request further evidence from you to be able to continue and further process your application. Most obvious items that may be considered to be of a higher value could be; motor vehicles, motor bikes, quad bikes, boats, white goods [household appliances], TV, stereo, jewellery, computers, electronic gaming devices, tablets, large items of furniture, antiques, Works of art etc. and Designer goods. If HMRC need further information to support your application they will request this, but of course this may delay the application and approval and to avoid the delays do ensure you provide all you can first time.
The relief does not apply to:
- Alcoholic beverages
- Tobacco and tobacco products
- Commercial vehicles
- Articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts
Inheritance goods
For shipments of household effects bequeathed to the beneficiary in the UK,
Tax and duty relief can be sought by completion of: C1421, available at https://www.gov.uk/government/publications/vat-inherited-goods-making-a-claim-for-relieffrom-duty-and-vat-c1421
Supporting documents required, copy of will and / or death certificate
Shipment value will be required Successful Approval by HMRC
Customers will be sent an approval notification by HMRC and this will contain the Unique Reference Number. This should be provided to your Freight Forwarder/Customs Broker, so when your consignment arrives at UK Port, the final declaration can be completed with UK Border Force & HMRC.
Any goods not approved or that are excluded from ToR01 relief will be declared separately. Any VAT and duty must be paid in order for ALL goods to be Customs Cleared at the UK Port. Only once ALL your goods have been Customs Cleared can release and delivery be finalised.
Goods Excluded from TOR Relief
If you have goods that are excluded from relief you will need to complete a separate list of these items.
You must give a full description of each of the items and individual values, if there are wines & spirits, please provide details as number of bottles, bottle size in litres, how much remains in each bottle (i.e. half full), otherwise all bottles are assumed as full and percentage of alcohol. For tobacco provide the weight, for cigars number of cigars and weight, cigarettes number of individual cigarettes.
All items must be given a value – not an Insurance value, an indicative second hand value. This list will be used to assist in making calculations to establish how much Import duty, Excise duty & VAT would be applicable
