Guide to Transfer of Residence Tax Relief Application

On 1st January 2021, HMRC launched the UK ToR (Transfer of Residence) Form, allowing applications now to be made through a new, purpose designed digital platform to replace the historic uploading of information via the Chief system. On Friday 8th January 2021 representatives of the BAR attended a virtual demonstration of the new digital platform with officers of HMRC, and our summary findings are as follows;

Application for transfer of residence relief (ToR1) Use this form to apply for transfer of residence (ToR) relief when moving or returning to the UK. This form should be used to claim relief from customs charges due on personal belongings and other goods, when transferring a place of residence to the UK. It is also used to declare goods, before they’re shipped to the UK. You cannot claim relief on alcohol or tobacco products, the form is for claiming relief on vehicles, animals, used household and personal effects. You must use this form when you transfer your normal place of residence to the UK and to obtain approval from HMRC prior to importing goods.

We suggest that the form should be submitted at least 14 days prior to the planned date of collection. The application form can be found via the following link;

https://www.gov.uk/guidance/application-for-transfer-of-residence-relief-tor1

What you will need before you begin to populate the form:

A packing or shipping list of all the items you’re bringing with you.
A picture of 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.
The passport code or number of any animals you’re bringing with you.
Scanned proof of your UK address, such as a utility bill - if you do not have a UK address, you’ll need to provide a statement from the person you’ll be living with and scanned proof of their address.
Scanned proof of the non-UK address you’re moving from, such as a utility bill.
Details of any vehicle you’re bringing with you, including the:

Year of manufacture
Model
Brand
VIN or chassis number o registration number
Date the ID number or registration certificate was issued and the country of issue
Purchase date

In addition, for pets you’ll need to either:

Provide a pet passport number
Upload an animal health certificate. For livestock you’ll need to provide animal health certificates.

Completing the form and uploading information is intuitive and seamless but you are not able to save as you progress through the process and so it is essential that you have all of the information to hand and ready to upload before you begin.

It is imperative therefore that the email address submitted should be one that will be active and constant throughout the process, again whether that be the address of the owner or the agent.
Once the initial application has been submitted, and a Submission Reference Number issued, HMRC will review the application and, assuming they are fully satisfied that the criteria for relief has been met, they will issue a Unique Reference Number (URN) which authorises the individual to import their goods and personal belongings under the ToR1 process. The granting of the URN does not mean that the consignment has been cleared through customs.
Once the URN has been issued, the owner is able to make additions to an approved transfer of residence tax relief application.

UK Importation Transfer Of Residence (TOR) Tax Relief Application Step By Step Guide

What you will need before you begin to populate the form:

In addition, for pets you’ll need to either:

Completing the form and uploading information is intuitive and seamless but you are not able to save as you progress through the process and so it is essential that you have all of the information to hand and ready to upload before you begin.