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How to fill out the Transfer of Residence form (UK HMRC)

01 May 2024

Before we help you file a claim to HMRC, you need to fill out the ToR form (Transfer of Residence form). The ToR form is a necessary administrative requirement to ensure compliance with import regulations and to facilitate the smooth processing of claims for import duty and VAT relief during the transfer of residency in the UK.

To obtain a Transfer of Residence (ToR) approval letter in the UK, you need to follow these steps:

  1. Check Eligibility: Provide proof that you have been residing outside the EU/EEA for at least 12 months and intend to reside in the UK for at least 12 months.
  2. Prepare Documentation: Gather all necessary documentation required for your ToR application. This typically includes proof of residency outside the EU/EEA, evidence of ownership and use of the imported goods, a detailed inventory of the items want to bring into the UK, and any other relevant documents specified by HM Revenue & Customs (HMRC).
  3. Complete the Application Form: Fill out the Transfer of Residence (ToR1) form provided by HMRC. Ensure that you provide accurate information and include all required details about yourself, your residency status, and the goods you will bring into the UK.
  4. Submit the Application: Send the completed ToR1 form along with supporting documents to HMRC. You can submit your application online through the HMRC website or by post to the address provided on the form.
  5. Wait for Approval: Once HMRC receives your application, they will review it to ensure that you meet the eligibility criteria and have provided all necessary documentation. The processing time varies, but you should receive a response from HMRC confirming approval or requesting further information within a few weeks.
  6. Receive Approval Letter: If your ToR application is approved, HMRC will issue you a Transfer of Residence approval letter. This letter confirms that you are eligible for ToR relief and outlines any conditions or restrictions that may apply.
  7. Proceed with Customs Clearance: With your ToR approval letter in hand, you can proceed with the customs clearance process for your goods when they arrive in the UK. Present the approval letter along with other required documents to customs authorities to claim the applicable duty and tax relief.
  8. Comply with Conditions: Ensure that you comply with any conditions or requirements outlined in your ToR approval letter, such as using the imported goods for personal use and not selling or disposing of them for a specified period.

By following these steps and providing all necessary documentation, you can obtain a Transfer of Residence approval letter in the UK and benefit from duty and tax relief when importing your personal belongings and household goods.

If you still get charged import fees after getting the approval letter, we can help reclaim the import duty and VAT. Go here to start filing your claim.

Get your customs duty refunded, stress-free.

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