TRANSFER OF RESIDENCE (TOR1)

Q.What is a ToR Form?

A Transfer of Residence(ToR) application form is an online form which is now made mandatory for applicants changing their normal country of residence from outside the EU to the UK and wishing to bring unaccompanied personal effects. The form is to be filled and submitted to HMRC in advance of the arrival of their belongings in the UK.

Q.When to use a ToR form?

You should use the form to declare if you want to:

  • import any vehicles to the UK for you or your family to use
  • bring any pets to the UK
  • bringing personal belongings to the UK from outside the European Community
  • Import of private vessel from outside the European Community

Q.What are the supporting documents needed?

  • Passport copy
  • Visa copy (if applicable to you)
  • A signed list of items you are importing
  • Evidence of your move to the UK – such as a rental contract or job offer, all documents must be signed copies.
  • Details of any other tax exemptions applied for elsewhere

Q.How to apply for Transfer of Residence?

  • Download the ToR form here
  • Provide all the necessary information
  • Sign it and either snail mail it or scan the signed copy and email to the HMRC at nch.tor@hmrc.gov.uk
    We highly recommend email application for the quickest approval:

    HM Revenue and Customs
    National Clearance Hub
    Ralli Quays
    3 Stanley Street
    SALFORD
    M60 9LA
    United Kingdom

  • If you have any queries on the completion of this form, please contact the HMRC helpline on Telephone: 0300 200 3700.
  • A successful application will result in a unique reference number which should be passed to your Third Party Agent(shipping company) allowing consignments to be released from customs on arrival.

Q.What are the details necessary to complete the application?

  • An email address and phone number.
    Please use an email that you check regularly (including spam folder) to avoid delays.
  • Employer/Educational Institution details (if either of these is the reason for your move to the UK.
  • Your new UK address
    If this is not available, we would suggest you to use a temporary address or the address of a friend or relative. You can also add a note to explain that your new UK address is not yet known
  • The address and proof of your residence outside of the EU.
  • Details of any vehicles or pets that you are intending to import as part of this move. This is VERY IMPORTANT because a failure to state these in your application could cause difficulties later.

Q.When to apply for ToR?

It is generally recommended to start the customs clearance process as soon as you have confirmed your move. Since UK Customs (HMRC)are frequently overwhelmed with a backlog of applications, instead of waiting the stipulated 14 days for a reply-you can be left waiting for upto nearly 6 weeks for a reply during peak moving season (June-September).

Q.How do I know if I qualify for the ToR?

  • You must have lived outside the UK for at least 12 consecutive months
  • The effects must have been in your procession for at least 6 months.
  • The effects must arrive within 1 year of your arrival in the UK
  • You must maintain your ownership of them for at least 1 year after this.

  • Please note, this is only applicable to household items. If you are moving alcohol/tobacco, duty & taxes will be applicable for this part of the move.


Q.What is my probability of being approved?

90% of people moving will qualify for duty and tax free clearance via ToR (Transfer of Residence).
If you are importing household effects from outside of the EU into the UK and you are not going to be residing in the UK at the same time, then the most likely chance is that your consignment would be subject to duty/taxes. So inorder to obtain an estimate, please send your removal consultant an itemised list of what you are importing with the second hand values of each item stated next to each individual item. This will help your removal consultant to obtain an estimate for the likely duties and taxes that UK Customs will charge.


Q.What happens if I don't complete a ToR application?

If you do not complete a ToR application, your consignment may be delayed and sometimes may even result in refusal of clearance too. This may also result in additional charges and extra delay too.