Customs services only

Transfer of Residence Relief (ToR01) for Moving to the UK

Customs paperwork only — no transport or removals included.

In short

Transfer of Residence (ToR) relief allows people moving their normal residence to the UK from outside the UK to bring their used personal belongings without paying customs duty or import VAT, if conditions are met. It is claimed from HMRC using the ToR01 application, ideally before the goods arrive.

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Last reviewed: 15 October 2026

Overview

ToR01 is a UK relief. It applies when you are moving to Great Britain (and, with specific rules, Northern Ireland) from abroad. If you are leaving the UK for an EU country, ToR01 does not apply — the destination country has its own household goods relief under EU law, administered through its national customs service and forms.

The relief is generous but conditional. HMRC generally expects you to have lived outside the UK for at least 12 consecutive months, to have owned and used the goods abroad for at least six months, and to keep using them in the UK. Items such as commercial goods, new items bought just before the move, and some vehicles have their own rules or are excluded.

Once HMRC approves the application, it issues a ToR reference (UNN) that is quoted on the import declaration. Goods normally have to arrive within set time limits around the move, and goods given relief may not be sold, lent or hired out for a period after import.

Who this is for

Individuals and families moving their main home to the UK
UK nationals returning after living abroad
Not suitable for people leaving the UK — see EU customs instead

How the process usually works

1Check you qualifyReview HMRC's residence, ownership and use conditions for your situation.
2Prepare a valued inventoryList the belongings with descriptions and approximate values.
3Gather evidenceProof of previous residence abroad, of your move to the UK, and of ownership and use.
4Submit ToR01Apply online to HMRC; once approved you receive a reference to give to whoever makes the import declaration.
5Import within time limitsThe goods are declared with the ToR reference within the allowed window.

Documents commonly requested

Passport or identity document
Evidence of residence abroad (e.g. tenancy, utility bills, employment)
Evidence of your UK move (e.g. tenancy, purchase, employment contract)
Detailed, valued inventory of belongings
Transport and booking references

Indicative list — requirements depend on goods, route and declaration type.

Common mistakes

Applying for ToR01 when moving out of the UK
Including new or commercial goods on the inventory
Leaving the application until the goods are already at the port
Not keeping evidence of how long items have been owned and used

Timing

HMRC sets its own processing times for ToR01 applications, and goods must arrive within the applicable windows. We cannot speed up HMRC decisions or guarantee approval.

Key regulatory dates

1 January 2021 — End of the Brexit transition period: customs declarations became required for goods moving between Great Britain and the EU. Source

Frequently asked questions

Does ToR01 work if I'm moving from the UK to Spain?

No. ToR01 covers moves to the UK. Moving to an EU country uses that country's household relief under EU rules, claimed through its national customs authority.

Can I include a car?

Vehicles can sometimes qualify, but there are specific conditions and separate registration rules. Check HMRC guidance before relying on relief for a vehicle.

Is ToR01 free to apply for?

HMRC does not charge for the ToR01 application itself. Any customs agent or transport costs are separate and outside the relief.

Official sources

How MoveQuoteLocal can help

MoveQuoteLocal is not a licensed customs broker or authorised customs representative. Send a customs-only enquiry and our own team reviews it — nothing is passed automatically to another company. We explain what is likely to be involved and, only with your agreement, help you reach a qualified customs intermediary. This is general information, not legal or tax advice.

Go to the customs-only enquiry form