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ToR1 Customs

HMRC ToR1 Transfer of Residence Customs Relief Calculator & Guide 2026

Comprehensive 2026 guide to HMRC Transfer of Residence (ToR1) relief: customs-duty and import-VAT relief for qualifying personal belongings and private vehicles, the 12-month overseas-residence condition, 6-month possession requirement, 12-month import and retention rules, vehicle procedures and the HMRC URN.

Executive Summary & ToR1 Relief Benefits

When you move your normal place of residence to Great Britain, or to Northern Ireland from outside the EU, qualifying personal belongings and private means of transport can usually be imported with relief from customs charges under Transfer of Residence (ToR) relief. The relief is not automatic: the statutory conditions must be met and HMRC approval should normally be obtained before the goods are declared. If you do not qualify, import VAT and any applicable customs duty can be due. Moving goods from the EU to Northern Ireland is subject to different arrangements and normally does not require a ToR application.

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Import-Duty and VAT Relief: Where the goods qualify and the customs declaration claims the relevant relief, the relieved goods can be imported without the customs duty and import VAT that would otherwise be due. This is customs relief, not a general exemption from every UK tax, licence or regulatory requirement.
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6-Month Possession Condition: You must normally have had the goods in your possession for at least 6 months before moving to the UK. The goods must also be intended for the same personal or household purpose in the UK as before the move, subject to the statutory exceptions.
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12-Month Import Window: Qualifying goods must generally be imported within 12 months of the date you come to live in the UK. Goods can be imported in multiple consignments, and HMRC can consider exceptional circumstances preventing timely importation.
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12-Month Post-Import Restriction: Goods granted ToR relief cannot normally be lent, used as security, hired out or transferred to another person within 12 months of moving to the UK. Current customs procedure rules also impose a 12-month retention restriction from importation for goods declared to the ToR procedure.

Duty & VAT Savings Matrix via ToR1 Approval

The table below demonstrates duty and VAT savings achieved through ToR1 authorization:

Import CategoryIllustrative Customs ValueIllustrative Duty / VAT CalculationToR Relief Outcome
Household furniture & effects£20,000Import VAT is not simply 20% of the item price in every case; the VAT calculation can include the customs value plus transport/insurance and customs duty where applicable£0 customs duty and import VAT if all ToR conditions are met and relief is correctly claimed
Private motor vehicle£15,000Duty depends on the vehicle, tariff classification and origin. Import VAT can apply to the vehicle value plus delivery/other charges and customs duty where due£0 customs duty and import VAT if the vehicle qualifies for ToR relief and the import declaration claims it
Electronics & appliances£5,000Any ordinary duty depends on tariff classification and origin; import VAT is normally based on the customs value plus relevant incidental costs and duty£0 customs duty and import VAT if the goods qualify for ToR relief

Importing Vehicles Under ToR1 Rules

Private motor vehicles can qualify for ToR relief if the transfer-of-residence conditions are satisfied. ToR approval does not remove the separate UK vehicle-import and registration requirements. Where a vehicle is imported permanently, HMRC must normally be notified within 14 days; a NOVA notification is required in the relevant cases, and the vehicle must then meet the applicable vehicle-approval, MOT, registration, insurance and taxation requirements. The precise DVLA form depends on the vehicle and import circumstances, so V55/5 should not be presented as a universal form for every vehicle. A vehicle granted ToR relief is also subject to the 12-month transfer/retention restriction.

Step-by-Step HMRC Application & Unique Reference Number (URN)

Apply online for ToR relief using form ToR1 before importing the goods where possible. You can declare goods before they are shipped. HMRC will assess the application and, if approved, issue a letter containing a Unique Reference Number (URN). The URN is used by you or your representative in the customs declaration to claim the ToR procedure; approval of the ToR application does not replace the customs import declaration itself. The current GOV.UK guidance does not publish a guaranteed 7–14 working-day service standard, so shipping should not be planned around an assumed fixed approval time.

Who Can Qualify for Transfer of Residence Relief?

ToR relief is available where a person transfers their normal place of residence to Great Britain, or to Northern Ireland from outside the EU, and intends the UK to become their main home. The relief is for living persons and their personal property; it is not available to companies, trusts, associations or organisations. Special ToR-related reliefs can also apply to students, people moving for marriage or civil partnership and some other statutory cases, but those routes have different conditions.

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Normal residence: The UK must become the person's normal place of residence / main home.
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Personal property: The relief applies to qualifying personal belongings and eligible means of transport.
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Living persons: The ordinary ToR relief is not available to companies, trusts or organisations.
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Great Britain: The ordinary destination is England, Scotland or Wales.
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Northern Ireland: ToR can apply to movements into NI from outside the EU; EU-to-NI movements have different arrangements.

12-Month Overseas Residence Condition

For ordinary transfer-of-residence relief, the claimant must normally have been resident outside the UK for at least 12 consecutive months before the date of moving to Great Britain or Northern Ireland. HMRC can consider exceptional circumstances where the person can show they intended to remain outside the UK for at least 12 months but events beyond their control changed the circumstances. This condition is distinct from the six-month goods-possession requirement.

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12 consecutive months: Ordinary ToR eligibility requires 12 consecutive months of residence outside the UK before the move.
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Intention can matter: HMRC can consider evidence of intended 12-month residence where exceptional circumstances caused an early return.
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Do not confuse tests: 12 months outside the UK and 6 months possession of goods are separate requirements.
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Short temporary stays abroad: The relevant normal residence position is considered, rather than simply counting hotel stays.

Six-Month Possession & Same-Purpose Rule

Goods claimed under ordinary ToR relief must normally have been in the claimant's possession for at least 6 months before moving to the UK. They must also be intended for the same purpose in the UK as the purpose for which they were used before the move. This means a newly purchased item or property obtained specifically for the move may fail the ordinary six-month condition. The possession requirement is subject to statutory exceptions for marriage/civil partnership relief, students and certain exceptional political or personal circumstances.

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Possession: Six months is measured by the claimant's possession of the goods.
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Purpose: The goods must be intended for the same purpose in the UK.
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New purchases: Goods recently acquired can fail the ordinary possession condition.
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Multiple consignments: Qualifying goods may arrive in more than one shipment.
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Exceptions: Students, marriage/civil partnership relief and specified exceptional circumstances have separate rules.

Twelve-Month Import & Post-Import Restrictions

Ordinary ToR goods must generally be imported within 12 months of the person coming to live in the UK. The goods can arrive in multiple consignments. After relief is granted, the goods are subject to restrictions against lending, using them as security, hiring them out or transferring them to another person during the relevant 12-month period. The current customs declaration procedure also requires the importer to retain ToR goods for at least 12 months from importation. HMRC can consider an extension of the import window where exceptional circumstances outside the claimant's control prevented timely importation.

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Import deadline: Normally within 12 months of moving to the UK.
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Multiple consignments: You do not need to import every qualifying item in one shipment.
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Post-import restriction: Goods must not normally be lent, secured, hired or transferred during the restricted period.
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Customs retention: Current declaration rules require retention for a minimum 12-month period from import for goods declared to the ToR procedure.
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Exceptional extension: HMRC may consider exceptional circumstances affecting the 12-month import deadline.

Goods That Qualify — And Goods That Do Not

Eligible goods can include household effects, personal effects, household linen, furnishings, personal equipment, cycles and motorcycles, private motor vehicles and trailers, camping caravans, pleasure craft, private aircraft, household provisions necessary for normal family requirements, household pets and saddle animals, and portable instruments of the applied or liberal arts required for the claimant's trade or profession. Alcoholic beverages, tobacco and tobacco products, commercial means of transport and non-portable professional instruments are excluded from ordinary ToR relief. Restricted goods can also require separate licences or certificates.

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Household goods: Furniture, linen, furnishings and household equipment.
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Vehicles: Private motor vehicles and eligible trailers can qualify.
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Recreation: Camping caravans and pleasure craft can fall within the relief.
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Professional tools: Portable instruments of the applied or liberal arts can qualify in the specified circumstances.
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Excluded goods: Alcohol, tobacco, commercial means of transport and non-portable professional instruments.
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Restricted goods: Firearms, endangered species and other controlled goods need separate licences/permissions.

ToR1 Application — Evidence and Information Required

The online ToR1 application requires information about the person moving, the addresses involved, the goods being imported and, for vehicles or other identifiable property, identifying information such as registration/VIN details where applicable. HMRC asks for proof of the UK address, proof of the previous non-UK address, identity information and supporting documents. Current GOV.UK guidance says UK-address evidence can include a recent bank statement, utility bill, mortgage or rental agreement; a temporary-accommodation document can be used where a permanent UK address has not yet been secured.

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UK address: Recent bank statement, utility bill, mortgage or rental agreement can be used.
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No UK address yet: Evidence of the address where you will live or temporary accommodation can be used.
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Previous address: HMRC asks for proof of the usual non-UK address, normally dated within the previous 6 months.
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Vehicle details: Registration number, VIN/chassis information, purchase date and relevant registration documents may be required.
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Goods list: The application requires a list of the goods being moved; original purchase prices, current values and brands are not generally required for ordinary household items.

HMRC Approval, URN & Customs Declaration

The ToR1 form is an application for approval; it is not the final import customs declaration. If HMRC approves the application, the claimant receives a letter with a Unique Reference Number (URN). The URN is then supplied to the declarant or customs agent so the relevant ToR customs procedure can be claimed. The current ToR application guidance specifies customs procedure code CPC 40 00 C01 for the approved transfer-of-residence relief. Where eligible VAT relief is also being claimed, the current additional procedure code guidance states that F45 must also be declared.

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ToR1: Application for approval.
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URN: HMRC's unique approval reference.
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Customs declaration: The URN must be used by the declarant/agent in the customs process.
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CPC: Current GOV.UK ToR guidance specifies CPC 40 00 C01 for the customs-duty relief procedure.
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VAT relief: Current customs procedure guidance states that F45 is also required where VAT relief is being claimed.

ToR Import VAT & Customs Duty Calculation

ToR relief can eliminate import VAT and customs duty on qualifying goods, so the practical savings are generally the duty and VAT that would otherwise have been due. However, a calculator should not assume a universal duty rate. Customs duty depends on the tariff classification and origin of the goods. For vehicles, the duty rate can vary by vehicle category and origin. Import VAT is also not simply 20% of the sticker price: GOV.UK states for vehicles that VAT is charged on the total cost plus accessories, delivery and extra charges and customs duty. The same principle means any calculator should use the applicable customs valuation and tax base rather than a blanket 20% × item price formula.

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Relief saving: Estimated saving = customs duty otherwise due + import VAT otherwise due.
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Duty rate: Determined by tariff classification and origin.
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VAT rate: Standard import VAT can be 20%, but the applicable VAT rate must be checked for the goods.
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VAT base: Can include customs value plus transport/incidental costs and customs duty.
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No universal 10% vehicle duty: A vehicle duty example must specify its assumed origin and tariff classification.
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ToR result: If full relief is correctly available, the eligible customs duty and import VAT amounts are relieved.

Vehicles — Import, NOVA, Approval, MOT & DVLA

Private motor vehicles can qualify for ToR relief, but the customs relief does not replace the ordinary UK vehicle-import process. For a permanent import, HMRC generally needs to be told within 14 days. Depending on how and where the vehicle is imported, a customs declaration, NOVA notification and evidence of the VIN/chassis and purchase or valuation can be required. The vehicle may also need vehicle approval and an MOT unless an exemption applies. It then must be registered and taxed with DVLA and insured before being used on public roads.

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HMRC notification: Permanent vehicle imports generally must be notified within 14 days.
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NOVA: The applicable notification process depends on the vehicle and import route.
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Vehicle approval: Imported vehicles can require approval unless an exemption applies, including certain vehicles over 10 years old.
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MOT: Where required, the vehicle must pass its MOT before ordinary registration/tax use.
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DVLA: Registration and taxation are still required.
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Insurance: The vehicle must be insured before being driven on UK roads.
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V55/5: This form is not universal for every imported vehicle; the correct registration process depends on the vehicle.

SORN & Imported Vehicles

SORN is not a ToR customs-relief requirement. A vehicle can need a Statutory Off Road Notification where it has been imported or reimported and is being kept off the public road because it is not yet ready for use, does not have an MOT, or is otherwise not being taxed. Even if SORN is made, the vehicle still has to be registered with DVLA.

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SORN is separate: It is a DVLA off-road notification, not a customs-relief condition.
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No-road use: SORN can be appropriate while a vehicle is off the road.
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Registration still required: SORN does not remove the need for DVLA registration.
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MOT/approval: The vehicle must satisfy the applicable requirements before lawful road use.

Northern Ireland & EU Distinction

ToR relief applies differently depending on the destination and origin. GOV.UK states that transfer-of-residence relief can apply to Great Britain and to Northern Ireland when moving from outside the EU. If moving from the EU to Northern Ireland, an ordinary ToR application is generally not needed because different customs arrangements apply. A guide that simply says 'UK/EU' is therefore incomplete.

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Great Britain: ToR relief applies to eligible transfers from outside the UK.
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Northern Ireland from outside EU: ToR relief can apply.
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EU to Northern Ireland: GOV.UK states that an ordinary ToR application is not usually required.
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Check destination: Customs treatment depends on whether the move is to GB or NI.

Second Homes, Holiday Homes & Residence Requirement

ToR relief is available because a person is transferring their normal place of residence and intends the UK to become their main home. It cannot be claimed for goods imported from secondary or holiday homes. This is important for people who are moving belongings from a second property abroad rather than transferring their actual normal residence.

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Main home: The UK must become the normal place of residence.
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Second homes excluded: Goods from secondary or holiday homes are not eligible under ordinary ToR relief.
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Evidence: The applicant must be able to establish the previous usual residence and the new UK residence.
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Holiday property move: Moving belongings from an overseas holiday home does not by itself qualify.

Late Claims & Exceptional Circumstances

HMRC's current ToR guidance contains provisions for late claims and exceptional circumstances. If a claimant cannot meet an ordinary condition because events beyond their control changed the circumstances, HMRC can consider waiving certain requirements. This can include the 12-month residence intention, six-month possession condition and the 12-month import window in appropriate cases. Exceptional political circumstances can have additional relief from certain conditions. Evidence should be provided with the ToR1 application where an exception is being relied on.

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Late applications: HMRC can consider relief in specific late-claim circumstances.
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12-month residence: HMRC can consider evidence of intended 12-month residence where events beyond control caused an earlier move.
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6-month possession: HMRC can consider a special case preventing the ordinary possession period.
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12-month import period: Exceptional circumstances can justify an extension.
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Evidence required: The claimant should explain and document the exceptional circumstances.

Students, Marriage & Civil Partnership — Separate ToR Routes

The main six-month possession and ordinary transfer-of-residence rules are not the only customs relief routes. GOV.UK provides separate relief for students moving to the UK for full-time study and separate marriage or civil-partnership relief. These routes have different possession, timing and valuation conditions. A student or person moving for marriage should therefore not assume the ordinary ToR rules apply unchanged.

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Students: Students coming for full-time study can use a separate relief route.
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Marriage/civil partnership: Separate relief can cover trousseaux, household effects and qualifying gifts.
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Possession exceptions: The ordinary six-month possession rule does not apply in exactly the same way to these special routes.
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Timing: Marriage/civil-partnership relief has its own import timing rules.
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Application: A ToR1 application may not be necessary for certain marriage/civil-partnership declarations.

Calculator Method — Estimating ToR Savings

A ToR calculator should estimate the import charges avoided, not simply multiply the item value by 20%. For each item, identify the customs value, tariff classification, origin, applicable duty rate and the correct VAT base. A simplified vehicle example can be shown only if the duty rate is explicitly stated as an assumption. For example, if a hypothetical £15,000 vehicle had a hypothetical 10% customs duty and £0 additional transport costs, duty would be £1,500 and 20% VAT on £16,500 would be £3,300, producing £4,800 total import charges before any other applicable adjustments. Under full ToR relief, the qualifying duty and VAT would be relieved.

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Step 1: Determine customs value.
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Step 2: Determine tariff classification and origin.
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Step 3: Calculate customs duty using the actual applicable tariff.
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Step 4: Calculate import VAT on the correct tax base.
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Step 5: Subtract the relieved amount under ToR.
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Vehicle illustration: £15,000 + hypothetical 10% duty = £16,500 VAT base; 20% VAT = £3,300; total hypothetical charges = £4,800.
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The £10% vehicle duty in that illustration is an assumption, not a universal UK vehicle duty rate.

Records & Post-Import Compliance

Keep the ToR1 approval letter and URN, the customs declaration/MRN, item lists, evidence of previous residence, UK address evidence, ownership/possession evidence, purchase documents where relevant, vehicle registration and NOVA records, and evidence showing continued retention of relieved goods. The 12-month post-import restrictions should be monitored after clearance so that the goods are not unintentionally transferred, lent, secured or hired out during the restricted period.

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ToR approval: Retain the HMRC approval letter and URN.
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Customs evidence: Retain the import declaration and MRN.
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Residence evidence: Retain UK and former-address documentation.
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Vehicle evidence: Retain NOVA, registration and approval/MOT records where applicable.
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Retention evidence: Keep records showing the goods remained with the importer during the restricted period.

Frequently Asked Questions (6)

The ToR URN is the unique reference number included in HMRC’s approval of your transfer-of-residence relief application. It is used in the customs declaration to claim the appropriate ToR relief; it is not simply a certificate that a particular shipping container is automatically exempt.

You must normally have had the goods in your possession for at least 6 months before moving to the UK. The goods must also be intended for your personal or household use in the UK in the same way as before the move, subject to the statutory exceptions.

You normally cannot lend, use as security, hire out or transfer a vehicle imported under ToR relief during the statutory 12-month restricted period. The main GOV.UK guidance states the restriction by reference to the date you move, while the current customs procedure code also imposes a 12-month retention restriction from importation.

HMRC does not currently publish a guaranteed 7–14 working-day processing service standard on the official ToR1 guidance. Processing time can vary, so you should apply well before shipping and avoid relying on an assumed fixed approval period.

The ordinary ToR condition allows qualifying goods to be imported within 12 months of coming to live in the UK. Current customs procedure guidance also allows the ToR procedure to be used for personal property transferred up to 6 months before taking up normal residence, subject to the applicable customs conditions. Early-import cases should therefore be checked against the exact declaration conditions rather than treated as a general six-month rule for every ToR consignment.

Alcoholic beverages and tobacco/tobacco products are excluded from ordinary ToR relief, as are commercial means of transport and non-portable professional instruments. ToR is a personal-property relief for a transfer of normal residence, so goods must meet the personal-use/household-use conditions rather than being treated as commercial stock. Portable professional instruments can qualify where the statutory conditions are satisfied.
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2026 TAX SNAPSHOT

Standard Personal Allowance
£12,570
Standard allowance; specialist and Scottish rules can differ.
England / Wales / Northern Ireland Basic-Rate Band
£37,700
£50,270 including the standard £12,570 Personal Allowance.
4-Year FIG Regime
Maximum 4 tax years
Available to qualifying new UK residents after at least 10 years of non-UK residence.
IHT Long-Term UK Residence
10 of previous 20 years
Overseas-asset exposure can continue for 3–10 years after leaving, depending on residence history.

Summary Takeaways & Checklist

  • ToR relief can remove the customs duty and import VAT otherwise due on qualifying personal belongings and private means of transport, provided all statutory conditions are satisfied and the relief is correctly claimed in the customs declaration.
  • Goods must normally have been in your possession for at least 6 months before moving to the UK, and they must be intended for the same personal or household purpose as before the move.
  • Qualifying goods must generally be imported within 12 months of coming to live in the UK; multiple consignments are permitted and HMRC can consider exceptional circumstances.
  • Goods benefiting from ToR relief are subject to a 12-month post-import restriction: they cannot normally be lent, used as security, hired out or transferred to another person during the restricted period.
  • Provide the approved ToR URN to the person or customs agent making the import declaration so the relevant ToR customs procedure can be claimed.

Official References & Manuals

GOV.UK Transfer of Residence (ToR1) ApplicationHMRC Notice 3001: Customs Special Procedures

Related HMRC Guides

UK Transfer of Residence ToR1 Customs Relief GuideUK Car SORN Notification GuideHMRC Statutory Residence Test (SRT) Guide