Transfer of Residence Relief for the UK
Planning a move back to the UK from abroad? It can be a challenging task to transfer all of your possessions internationally, especially if you own many items.
The good news is that you are eligible to apply for a Transfer of Residence to the UK and avoid paying Import Duty and VAT on any items that you purchased more than 6 months ago.
The not-so-good news is that Import Duty and VAT* will be payable on any items that you have owned for less than 6 months, and these must all be declared as imports.
Please note that the Transfer of Residence procedure is only available to people who have lived abroad for more than 12 consecutive months and will be residing in the UK whilst the import process is taking place. If you will still be living abroad whilst importing your possessions into the UK, you will most likely be liable to pay Tax / Duty on your consignment.
*Find out how to calculate import Duty and VAT in the UK here
The Transfer of Residence process can be started with an online application, which will allow you to apply for Tax / Duty free import of your personal belongings, including vehicles, into the UK.
Please note that certain products such as tobacco and alcohol will not be included in the Transfer of Residence and will be liable for the relevant import charges.
It is highly recommended to start your Transfer of Residence customs clearance procedure as soon as you have made the decision to move to avoid unwanted delays with HMRC, (the UK Revenue and Customs authority). HMRC state that they will respond to claims within 14 days but in busy periods such as the summer months, there can be a delay of up to 6 weeks.
If you’re moving from the EU to Northern Ireland, you will not need to apply forToRrelief.
What Do I Need for Transfer Of Residence?
It will be necessary to upload PDF or JPG images with the application form as evidence.
Please ensure that before starting the TOR1 form, you have:
- A complete list of all the goods you’re transferring to the UK – you must be specific, for example, you should write ‘microwave’ or ‘washing machine’ rather than ‘kitchen appliances’; you do not need to:
- List individual books or clothing items
- Provide values or brands for items
- Format the list in a special way
- Your passport photo page – if you’re in the military and do not have a passport, you’ll need to provide a picture of your NATO (North Atlantic Treaty Organization) orders or moving orders
- An animal health certificate or passport code for any animals you’re bringing to the UK – if you do not have these yet you can still submit an application, but you must provide the certificate or code once you have it
- Proof of your UK address, such as a utility bill (dated within the last 3 months) or a mortgage or rental agreement – if you do not have a UK address yet, provide either:
- A statement from the person you’ll be living with and proof of their address
- Evidence of temporary accommodation, such as a hotel booking
- Proof of the non-UK address you’re moving from (or moved from previously), such as a utility bill (dated within the last 3 months) or a mortgage or rental agreement; this should be for your usual non-UK address – you do not need to tell us about any short stays while on your way to the UK, for example, in a hotel, or with friends
- Details of any vehicle you’re bringing with you*, including the:
- Year of manufacture
- Model
- Brand
- VIN or chassis number
- Registration number
- Date the ID number or registration certificate was issued and the country of issue
- Purchase date
*If you are importing a vehicle that is not eligible for Transfer of Residence then check out this guide on Customs Clearance for Vehicle Imports
You do not need to give full details of any bicycles, but you should include bicycles on the list of items you’re bringing to the UK.
If you’re an agent, you’ll need a letter of authority signed by the client, confirming you’re authorised to act on their behalf.
Once you have compiled all the relevant information you canComplete the ToR application form online.
Please note that the total size of the files that you attach cannot exceed 6mb. Once the application has been received you will receive an automated email confirmation. If you do not receive this within 24 hours then please get in touch with the TOR helpline 0300 322 7064
Unique Reference Number (URN
Upon approval, you will be sent a Unique Reference Number (URN) by HMRC which you will need to forward to your Customs Agent in order to obtain Customs Clearance. You will also need to send the total second hand value of the entire shipment. This total is collected by HMRC for government purposes and will not affect the outcome of your Customs Documentation.
If your relocation date is approaching and you have not yet received the URN number then it is wise to make alternative arrangements with your removal consultant, in case the goods are not cleared before the date of relocation.
Transfer of Residence FAQ
Am I Eligible for Transfer of Residence Relief?
If you have lived abroad for over 12 consecutive months and you have owned the items you are planning to transfer for more than 6 months then you are eligible to apply for Transfer of Residence relief. However, you must ensure that the goods arrive within 1 year after arriving in the UK and you must keep these items for a minimum of 1 year after they arrive. TOR relief is only available for household products and consumables such as tobacco and alcohol will not be included.
Who needs to complete a ToR01 Form?
The Transfer of Residence form (ToR01) can be complete by any private person(s) who are planning a permanent move to the UK from abroad and would like to claim Tax / Duty relief on the household items they are bringing with them.
Can Customs Complete fill out the application on my behalf?
Sadly we are not legally allowed to complete this documentation on your behalf. This is a private declaration and so must be processed by the person(s) that are transferring their residence. However, we are available to help you along the process, so feel free to contact us.
When Should I Start Completing My Application for Transfer of Residence and How Long Does My URN Last?
The URN number is valid for 6 months and so can be applied for up to 6 months before the move date. It also remains valid for up to a year after you arrive in the UK. We recommend applying for your URN as soon as you possible can to allow time for any possible delays and fines. You must have received a URN number from HMRC before your shipment arrives in the UK.
How Long Will My TOR Application Take to be Accepted?
The time it takes for HMRC to accept your TOR application is dependant on the number of applications they are receiving. The timeframe ranges from 1 day (off peak) to 6 weeks during the peak summer months. This is why we recommend applying as soon as you are able to.
Can I Use TOR Relief to Customs Clear Goods in the UK That Will be Delivered to Another Location in Europe?
No, The UK TOR clearance is only applicable to people who will be permanently residing in the UK. If the goods have a final destination outside of the UK then you must apply to the Customs authority of that country.
Am I Eligible for Transfer of Residence Relief?
If you have lived abroad for over 12 consecutive months and you have owned the items you are planning to transfer for more than 6 months then you are eligible to apply for Transfer of Residence relief. However, you must ensure that the goods arrive within 1 year after arriving in the UK and you must keep these items for a minimum of 1 year after they arrive. TOR relief is only available for household products and consumables such as tobacco and alcohol will not be included.
Get in Contact for a Free Consultation
FAQs
Do I need to complete a Tor? ›
Do I need to complete a Transfer of Residence Application? Any private individual intending to move to the UK from their regular country of residence, and wanting to claim relief on the items they are bringing will have to fill a ToR1 form.
What is a Tor form? ›Use this form to claim relief from customs charges due on personal belongings and other goods, when transferring your place of residence to the UK. You can also declare goods before they're shipped to the UK. If you're moving from the EU to Northern Ireland, you'll not need to apply for ToR relief.
What is Tor shipping? ›Transfer of residence relief
Transfer of residence ( ToR ) relief is available when you: transfer your normal place of residence — it allows you to import your goods, including animals and means of transport, with relief from import duties and charges.
Once you have sent the application to customs, you should get an automated response to say it has been received, if you do not receive the automated email within 24 hours of sending, please call the TOR helpline – 0300 322 7064 (option 4), to check and confirm they have received your application.
How long does it take to get Tor approval? ›We have experienced turnaround times of as little as 24 hours but have also been advised by various sources that these can be up to 5 weeks so we advise applying as soon as possible.
What is Tor requirement? ›TO PAY. Transcript of Records (TOR)
How do I get Tor? ›You can download desktop versions from the Tor Project website. If you're on Android, find OrBot or OrFox on the Google Play Store or F-Droid. iOS users can grab OnionBrowser from the Apple App Store.
What is Tor and how does it work? ›Tor is a network of virtual tunnels that allows you to improve your privacy and security on the Internet. Tor works by sending your traffic through three random servers (also known as relays) in the Tor network. The last relay in the circuit (the “exit relay”) then sends the traffic out onto the public Internet.
What is Tor certificate? ›Transcript Of Records (TOR)
A TOR is an official list of all the courses a student or graduate has completed, including information about the number of credits and grades earned.
onion" addresses are URLs that are not listed in the public DNS record like those on the surface web. They are cryptographic hashes based on public keys. Whenever you want to connect to an onion service, the Tor network takes the cryptographic hash, decrypts it using the public key, and connects to the service.
How do I get a US number in the UK? ›
- Sign up with Ringover in a few clicks.
- Select which +44 phone number you want.
- Start calling and receiving calls instantly online or from a phone app. Play. Get your British phone number now. Tap Into the UK's Booming Economy.
Using Tor is not a criminal activity in of itself -- it is perfectly legitimate to seek anonymity online -- but don't criminalise yourself by searching for illegal material.)
How can I get my life in UK reference number? ›If you took your test before 17 December 2019, you'll have a letter with a 'test reference ID' instead of a unique reference number. If you have lost your letter, send a letter explaining that you have lost it with your citizenship or settlement application.
How long does transcript of records take? ›The total process most likely will take three (3) to four (4) weeks or 30 calendar days.
How long does it take to request a transcript of records? ›If the school accepts electronic transcripts, it may take 24 to 48 hours. If a hard copy is required, it can take a few days to be received. If the schools are on each coast, it could take over a week. Students should also consider how long it may take your program to confirm receipt of your transcript.
What is TOR registration? ›If you are a private individual transferring normal residence permanently to the State from abroad, this relief may apply. You still need to register your vehicle, but the registration may be exempt from Vehicle Registration Tax (VRT).
Why would you need Tor? ›The Tor browser enables people to have access to the dark web. While many associate the dark web with illegal activities, the Tor network also has a number of legitimate uses. These include communicating or browsing in countries implementing internet censorship.
What can you not do on Tor? ›- Don't use your personal information.
- Do keep your system updated.
- Don't use Tor for Google searches.
- Do disable Java, JavaScript, and Flash.
- Don't torrent or use P2P networking.
- Do regularly delete cookies and other data.
- Don't use HTTP websites.
Advantages. An effective way to ensure all stakeholders are aware of their individual and joint responsibilities and expectations. Unites stakeholders under a common purpose and shared goals. Signing the ToR by all stakeholders can increase compliance and accountability.
Is Tor legal in the US? ›Is Tor legal? Yes, Tor is legal in most countries, but it does host illegal content. Simply connecting to Tor can make your ISP suspicious. Use a VPN like CyberGhost along with Tor to protect your digital identity and hide all your online activity from your ISP and others, including the fact you're connecting to Tor.
Can police track Tor? ›
There is no way to track live, encrypted VPN traffic.
Using the Tor browser could be suspicious to your ISP and, therefore, to the police. However, you're not going to get in trouble just because it looks a bit suspicious.
If you are using TOR to browse the web, your traffic is encrypted and routed through a series of servers, making it difficult to trace. However, if you are using TOR to access illegal content or engage in illegal activity, law enforcement may be able to track your activity.
What is everything about Tor? ›Tor (originally called The Onion Router because it layers your traffic like an onion) is a free network of servers, or “nodes,” that randomly route internet traffic between each other in order to obfuscate the origin of the data. The Tor Browser can significantly increase a user's privacy and anonymity online.
Does Tor record history? ›A browser history is a record of requests made while using a web browser, and includes information like websites visited and when. Tor Browser deletes your browsing history after you close your session.
How can you tell if someone is using Tor? ›Whatismybrowser.com maintains a copy of the Tor exit node IP addresses, in order to detect if you're using Tor, we look in that list for the IP address you're coming from. If it's in the list, then we conclude that your traffic is coming from the Tor network and if not, then we presume that you are not using Tor.
What does a Tor address look like? ›An onion address is a string of 56 letters and numbers, followed by ". onion". When accessing a website that uses an onion service, Tor Browser will show in the URL bar an icon of an onion displaying the state of your connection: secure and using an onion service.
Does Tor change your location? ›When you use Tor to browse the web, your connection to the site is passed through random IP addresses based in any number of countries. This is great for keeping your real location private, but unhelpful if you want to visit a website that only allows connections from a particular country.
Who is eligible for transfer of residence? ›Eligibility Requirements for Availing Transfer Of Residence
A. Owner of the goods must have lived / stayed abroad for a minimum period of 2 years and must be transferring his / her residence to India. Indian nationals must not have visited India for more than six months in the preceding two years.
The bad news is, all personal possessions transiting the border must be declared to customs, who in turn will assess the goods for import duty and VAT.
Do I need a C88 form? ›The C88 form is known, in other countries, as SAD and it's one of the most common documents in the customs management of shipments from or to the EU. This means that you'll need to complete a C88 form if you ship from the UK to the EU.
What is returned goods relief? ›
You can get a relief if you're re-importing goods into the UK that have previously been exported or transported from the UK. This is known as Returned Goods Relief. You can claim the relief for goods: exported from the UK (exclusions apply to certain goods exported from Northern Ireland)
What is transfer of residence in customs? ›Transfer of Residence (TR) is a facility provided to a person (either an Indian or a foreign passport holder, whether a minor or not and even a student) who intends to transfer his/her residence to India after a stay abroad of at least two years.
What does transferred to residence mean? ›transferred to resident means your visa has been transferred to resident permit.
What does TR mean in customs? ›TR transfer note means the document which comprises the contract of carriage by which the transport undertaking arranges for one or more large containers to be carried from a consignor to a consignee in international transport.
How do you know when you have to pay customs? ›Formal Entries: If your goods are valued at more than $2500, or for commercial textile shipments (clothes/materials) regardless of value, you will be required to file a formal entry, which can require extensive paperwork and the filing of a U.S. Customs and Border Protection bond.
Can customs come to your house? ›U.S. Immigration and Customs Enforcement (ICE) can issue arrest warrants, but only a court can issue a search warrant. If an officer knocks on your door, do not open it.
Can you avoid customs charges? ›What methods are used to avoid customs fees? Customs duty and tax is based upon the total value of the goods. Declaring a value lower than the true cost of goods value could therefore reduce the customs fees. Some customs authorities have duty and tax reliefs for items sent as gifts.
Who completes a C88 form? ›Introduction. The main customs form used in international trade is known as the Single Administrative Document ( SAD ) – also known as form C88 in the UK. Traders and agents can use the SAD to assist with declaring import, export, transit and community status declarations in manual processing situations.
Where do I get a C88 form from? ›Copies of the C88 forms should be available from your customs agent. This form relates only to a single import. If you have more than one import then you will need to use a separate BOD4 for each of the imports.
What is the difference between C88 and sad? ›A SAD is a Single Administrative Document (SAD). This is a UK and EU form used to legally declare imported goods to Customs also known as an import entry. In the UK the SAD is also known as Form C88. The specific version for postal imports is Form C88A.
Do I need to pay customs on returned goods? ›
American Goods Returned (AGR) do not have to be declared, but you must be prepared to prove to U.S. Customs and Border Protection the articles are AGR or pay Customs duty. The Customs Duty Rate is a percentage.
Can I get a refund on customs charges if I return something? ›If you return goods on which duties have been paid, or have been incorrectly charged VAT or customs duties a refund may be due: A claim for a refund can be made by the customer (as a private individual or an importer), the freight forwarder or an agent. Refunds claims must be made to HMRC.
Are Returned items thrown away? ›Where Do Your Returns Go? 2018 report, returns account for five billion pounds of waste sent to landfills and 15 million metric tons of carbon emissions every year in the United States. past survey found only 48% of returns can be resold at full price.