Transfer of Residence: who’s eligible and how to apply

Transfer of Residence: who’s eligible and how to apply

Failure to plan your relocation thoroughly can expose your budget to inflated costs – don’t let customs charges be one of them. If you’re moving your primary residence to Great Britain (England, Scotland and Wales), you’ll come to the attention of His Majesty’s Revenue and Customs (HMRC) – a non-ministerial department of the UK Government responsible for the collection of taxes. Don’t worry, this isn’t as ominous as it sounds. HMRC want to help you get relief from customs charges due on personal belongings when making your move.

So, who’s eligible and how do you apply?

Who’s eligible

Known as ‘transfer of residence relief’, this financial assistance provides relief from import duties and charges when importing your goods, including animals and private motor vehicles – and is available for:

• Anyone transferring their normal place of residence to the UK.
• Students coming for full-time study.
• Anyone moving to get married or enter into a civil partnership.
• Anyone moving following a marriage or having entered into a civil partnership.

To claim relief, you must meet the following criteria:

• You’ve lived outside the UK for at least 12 consecutive months, before your moving date.
• You’re importing the goods within 12 months of moving to the UK.
• You intend on using the goods in the UK for the same purpose they were used for before your move.
• The items being imported should have been in your possession and use for at least six months.
• The items must be for your personal use and not for sale.
• You cannot claim transfer of residence relief for goods imported from secondary and holiday homes.

How do you apply?

You must get approval from HMRC before claiming transfer of residence (ToR) relief by completing a ToR1 form. What will you need to provide on the form and as supporting documentation?

Completing the form:

• Personal details such as your name, contact details, and passport number.
• Details of your previous residence outside the UK/EU.
• Details of your intended residence in the UK.
• Information about the goods you are bringing with you, including a detailed inventory.
• Declaration that you meet the eligibility requirements.

Supporting documents:

• Passport or other travel document.
  
• Proof of previous non-UK residence you’re moving from: This can be (within the last 6 months) a bank statement, utility bill, mortgage or rental agreement.
• Proof of new residence in the UK: This can be (within the last 3 months) a bank statement, utility bill, mortgage or rental agreement. If you don’t have an address in the UK yet, you can upload a statement from the person you will be living with and proof of their address or provide evidence of temporary accommodation.
• Animal health certificate or passport: You must provide a health certificate or passport for each animal you’re bringing into the UK and include them on the form.
• Vehicle details: For each motor vehicle you’re bringing to the UK you’ll need to provide details like registration number, make, model, and vehicle identification (VIN) or chassis number.#

Testimonials

Simply London were excellent, saving us much time, effort and stress. We have used them twice, for our most recent move, after a week of unsuccessful visits Valerie looked where we hadn’t thought of looking and found us an excellent spacious flat by the canal with beautiful views of greenery close to our son’s new school. Well worth the cost. – Jerome S.

We are so incredibly grateful to Simply London! Jade found us the perfect home and we were settled in faster than we thought possible. My London colleagues couldn’t believe how quick and easy the process was for us. We would still be searching and trying desperately to navigate the London housing market if it weren’t for Simply Londons help. I can’t recommend them more! – Sarah M.

Consult with Simply London

Using our comprehensive move coordination services, we can help you arrange every aspect of your physical move, including your transfer of residence – so you can rest assured that you won’t be hit with any additional customs charges.  Contact us today to find out how we can help with your relocation to London.

Article published 4th September 2024