UK Transfer of Residence ToR1 Customs Relief Guide 2026
Comprehensive 2026 guide to UK Transfer of Residence relief: eligibility, 12-month overseas residence, 6-month possession, same-purpose rules, ToR1 evidence, prior HMRC approval, URN and customs declaration, vehicles, pets, students, late claims and Northern Ireland rules.
Executive Summary & Purpose of ToR1
When a person transfers their normal place of residence to Great Britain, or to Northern Ireland from outside the EU, UK Transfer of Residence (ToR) relief can provide relief from the import duties and charges that would otherwise apply to qualifying personal belongings and other eligible goods. The relief exists because the person is moving their normal place of residence; it is not a general tax exemption and it is not simply a protection against being taxed twice.
Document Requirement Checklist for ToR1 Approval
The table below outlines required documents for HMRC ToR1 clearance:
| Document Category | Current GOV.UK Examples | Purpose |
|---|---|---|
| Proof of previous non-UK address | Bank statement, utility bill, mortgage or rental agreement dated within the previous 6 months | Supports the usual non-UK residence from which you are moving |
| Proof of UK address | Bank statement, utility bill, mortgage or rental agreement from within the last 3 months; temporary accommodation evidence can also be used | Supports the UK residence / destination address |
| Inventory of goods | Typed list, spreadsheet or clear photo of a handwritten list | Identifies the goods being imported; ordinary household items do not generally require original cost, current value or brand information |
| Vehicle information | Year, make, model, VIN/chassis number, registration number, issue date/country and purchase date | Allows HMRC to identify the vehicle and assess the ToR application |
| Animals | Animal health certificate or passport where required | Supports the animal section of the ToR application; separate animal-import rules still apply |
Customs Clearance at UK Ports of Entry
Once HMRC approves the ToR application, the approval includes a Unique Reference Number (URN). Give the URN to the customs declarant, freight forwarder or removal company. The declarant then uses it in the import declaration to claim the relevant ToR procedure. The approval does not itself replace the customs declaration, and the goods still have to be entered through the correct customs process.
What to Do If Your ToR1 Application Is Delayed
HMRC advises getting ToR approval before importing the goods. If goods arrive and import duties have already been charged, the official guidance says you can still apply for ToR relief. If the relief is subsequently granted and a full Customs Declaration Service declaration was made, form C285 can be used to seek repayment of the import duties. Where the goods were declared using the Online Service for Passengers, form C82 may instead be appropriate. A general rule that an agent can always pay a refundable 'deposit' at the port is therefore too broad.
What Transfer of Residence Relief Actually Covers
Transfer of Residence relief is a customs relief for people transferring their normal place of residence to Great Britain, or to Northern Ireland from outside the EU. It can cover qualifying personal property, household effects, private motor vehicles and other eligible means of transport, household pets and certain portable professional instruments. It is not a general exemption from UK taxation or all import requirements.
12-Month Overseas Residence Requirement
For ordinary ToR relief, the person must have been resident outside the UK for at least 12 consecutive months before the date of moving to Great Britain or Northern Ireland. The relevant normal residence must be genuine; short temporary stays such as hotels while travelling do not establish a new usual address. HMRC can consider exceptional circumstances where the person intended to stay outside the UK for at least 12 months but events outside their control changed the outcome.
Six-Month Possession & Same-Purpose Requirements
For ordinary transfer-of-residence relief, you must have had the goods in your possession for at least six months before moving to the UK, and you must intend to use them in the UK for the same purpose as before the move. The six-month condition does not apply in exactly the same way to goods imported under the specific student or marriage/civil-partnership relief routes. Exceptional political circumstances can also alter some ordinary conditions.
12-Month Import Window & Post-Import Restrictions
Ordinary ToR goods must generally be imported within 12 months of coming to live in the UK and can arrive in multiple consignments. Once relief is granted, goods cannot normally be lent, used as security, hired out or transferred to another person within 12 months of the date you moved. The current customs procedure code also requires ToR goods to be retained at the importer's residence for a minimum of 12 months from importation.
What Goods Qualify & What Is Excluded
Qualifying personal property includes household effects, personal effects, household linen, furnishings and household equipment, as well as private motor vehicles, motorcycles, camping caravans, pleasure craft, private aircraft, household provisions, pets and saddle animals and specified portable professional instruments. Alcoholic beverages, tobacco and tobacco products, commercial means of transport and non-portable professional instruments are excluded from ordinary ToR relief.
ToR1 Application — Documents & Goods List
HMRC requires prior approval before ordinary ToR relief is claimed. The ToR1 application requires a list of goods and supporting evidence. The goods list can be a typed document, spreadsheet or clear photo of a handwritten list. HMRC says you do not need to list every book or individual item and do not need to provide original purchase costs, current values or brands for ordinary household goods. Proof of the previous usual non-UK address and the UK address is also required.
Vehicle & Animal Information in ToR1
If a vehicle is included, the ToR1 application asks for the year of manufacture, make, model, VIN or chassis number, registration number, date the identification/registration certificate was issued and country of issue, and purchase date. For animals, the application requires the relevant animal health certificate or passport information where applicable. These are in addition to the normal customs and UK vehicle/animal-import requirements.
HMRC Approval, URN & Customs Declaration
Ordinary transfer-of-residence relief requires prior HMRC approval using ToR1. After approval, the applicant receives a unique reference number (URN). The URN is supplied to the declarant or agent and included in the customs declaration. Current GOV.UK ToR guidance specifies customs procedure code CPC 40 00 C01 for the approved relief. For the customs declaration, the applicant can also use the relevant Chapter 99 commodity code for household items.
Customs Clearance for Shipped Containers
A shipping container containing ToR goods does not become 'tax-free' merely because the removal company has a URN. The declarant must make the import declaration and use the approved ToR procedure. If the goods travel by freight, the removal company or customs agent needs the applicant's approval information and must correctly declare the goods. Delays, incorrect procedure codes or incomplete declarations can result in customs charges being collected even where the person has a valid ToR approval.
If Your ToR Approval Is Not Ready When Goods Arrive
The safest route is to obtain approval before the goods are shipped. However, GOV.UK explicitly allows a person to apply for ToR relief after import if import duties have already been charged and the person believes they were eligible. Where relief is granted after a full Customs Declaration Service declaration, C285 can be used to request repayment. Where an Online Service for Passengers declaration was used, C82 can instead be appropriate.
C285 Repayment — Current Procedure
Form C285 is the general customs repayment route for a private individual making a claim involving a full Customs Declaration Service declaration, subject to the current conditions. The current GOV.UK repayment guidance says a claim can require the MRN and an EORI number from the importer or their agent for the online process, together with bank details and supporting evidence such as an invoice, packing list or transport documents. The standard overpayment time limit is 3 years, subject to statutory exceptions.
Students — Separate ToR Relief Route
Students coming to the UK for full-time study have a separate customs-relief route. They do not need to complete ToR1 for that student relief. Eligible student goods include clothing, study instruments such as personal computers and calculators, and household effects. Alcohol and tobacco are excluded. If the student later decides after graduation to make the UK their normal place of residence, they can then apply for ordinary transfer-of-residence relief using ToR1 and import the relevant goods within 12 months of graduation.
Marriage & Civil Partnership Relief
Marriage and civil-partnership moves have a separate customs-relief route for trousseaux, household effects and qualifying gifts. A person coming to the UK to marry or after marriage does not normally need ToR1 for this route. Each gift must not exceed £900. Goods can be imported up to 2 months before the ceremony under the relevant guarantee arrangement and up to 4 months after the marriage or civil partnership.
Pets & Other Animals
Pets and animals brought into the UK for non-commercial purposes can qualify for transfer-of-residence relief. This does not waive animal-health, veterinary, travel-document or border-control requirements. The ToR1 application asks for the required health certificate or passport information for animals where applicable. Animals imported for commercial purposes, such as retail sales, breeding or competitions, do not qualify for ordinary ToR relief.
Northern Ireland & EU Rules
ToR relief can apply when transferring normal residence to Great Britain or to Northern Ireland from outside the EU. If moving from the EU to Northern Ireland, GOV.UK states that a ToR application is not required because of the applicable arrangements. A page covering 'UK/EU' generally without distinguishing Northern Ireland from Great Britain is therefore incomplete.
Secondary Homes & Holiday Homes
ToR relief is for a transfer of normal residence. GOV.UK explicitly states that goods imported from secondary homes and holiday homes do not qualify for ordinary ToR relief. This matters where a person has goods stored in a second property abroad and is moving those goods to the UK without transferring that property's normal residence.
Exceptional Circumstances & Late Claims
HMRC can consider waiving certain ToR conditions where circumstances beyond the person's control prevent compliance. This can include the 12-month overseas-residence intention, six-month possession requirement and the 12-month import deadline. A lack of money or space in the new home is specifically not treated as an exceptional circumstance for the import deadline. The application should explain the circumstances and include evidence.