Transfer of Residence (ToR1) UK Guide 2026: Avoid Import VAT & Duty

What ToR1 does and why it matters

Transfer of Residence (ToR) relief is HM Revenue & Customs' mechanism for letting people who are genuinely moving their main home to the UK bring personal belongings in without paying customs duty or the 20% import VAT that would otherwise apply. The ToR1 form is the application you submit to HMRC before your goods arrive, and the Unique Reference Number (URN) it produces is what your shipping agent quotes on the import declaration to release your belongings duty-free.

Without that URN, HMRC has no legal basis to treat your belongings as anything other than a commercial import. On a household shipment valued at £30,000, that typically means £6,000 in VAT, plus any customs duty that applies to individual items, plus storage fees if the container sits at the port while you find the cash. With an approved ToR1, the same shipment clears under a single commodity code in Chapter 99 of the UK Integrated Online Tariff, without either of those charges.

This article covers the ToR1 process itself in the depth the main shipping belongings to the UK guide only summarises: exactly what HMRC wants in the application, the five different Customs Procedure Codes that apply to different situations, what happens if the form is rejected or your goods arrive before approval, and how to claim a refund if you have already paid VAT you did not owe.

Who qualifies: the three core conditions

ToR relief has three main conditions that every standard applicant must meet. HMRC applies them strictly, although waivers are possible in exceptional circumstances (covered further down).

1. Twelve months of residence outside the UK

You must have lived outside the UK for at least twelve consecutive months before the date of your move to Great Britain or Northern Ireland. HMRC is looking for your usual place of residence during that period — a permanent address where you genuinely lived, worked, studied or were based. Short stays in hotels or with friends while travelling do not count as interruptions to this period, but a period where you lived in the UK for several months would.

2. Six months of ownership and use

Any goods you claim relief on must have been in your possession for at least six months before shipping, and must have been used for their normal purpose during that time. This is why brand-new items bought immediately before the move do not qualify. The six-month rule exists to stop people using ToR as a tax-free channel for commercial imports. The rule is waived for items imported under marriage or civil partnership relief, and for students.

3. Twelve months to import everything

You must import all goods claimed under the same ToR1 approval within twelve months of your arrival in the UK. Multiple shipments under one URN are fine (you add them to the original application), but goods arriving more than twelve months after you settled in the UK will normally fall outside the relief. HMRC treats a lack of funds or a lack of space in your new home as not exceptional, so planning this window matters.

What you can and cannot bring under ToR1

Eligible goods

The relief covers personal property intended for your use or for meeting your household's needs. GOV.UK lists the qualifying categories:

• Household effects, personal effects, linen, furnishings and equipment for personal or household use
• Cycles, motorcycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aircraft
• Household provisions necessary for normal family requirements, household pets and saddle animals
• Portable instruments of the applied or liberal arts required for your trade or profession

Excluded goods

ToR relief explicitly does not cover:

• Alcoholic beverages — any form, any quantity, any origin
• Tobacco and tobacco products — the same applies
• Commercial means of transport — vehicles for business use rather than personal
• Non-portable instruments required for your trade or profession (for example, a dental chair or industrial lathe)

The relief also does not remove the need for any required licences — firearms, endangered species items covered by CITES, cultural property and similar controlled goods still need the right paperwork regardless of ToR approval.

The 12-month resale restriction

Goods granted relief cannot be lent, used as security, hired out or transferred to another person within twelve months of the date you moved to the UK. This is an anti-avoidance rule: HMRC is not granting relief on your sofa so you can sell it a week later. If you do dispose of relief-covered goods within twelve months, you may be liable to pay the duty and VAT retrospectively.

The ToR1 application: step-by-step through the form

The application itself is completed online through the GOV.UK service. You need a Government Gateway account to sign in — this is the same login used for Self Assessment, PAYE and most HMRC services. If you do not have one, you can create one during the application, but it takes a few extra minutes and may require identity verification.

Before you start

Gather the following. Upload formats accepted are PDF and JPEG, with a 10MB limit per file. Having everything ready before you begin saves backtracking and re-uploading.

1. A list of items you are bringing. A typed document, spreadsheet or clear photo of a handwritten list. Group similar items rather than listing each one individually — "200 books", "150 items of clothing", "1 washing machine" is exactly what HMRC wants. You do not need to include original costs, current values, or brands.
2. Passport photo page. A clear scan or photo of the identity page. Military applicants without a passport upload NATO or moving orders instead.
3. Proof of UK address (within the last three months). A bank statement, utility bill, mortgage or rental agreement. If you do not yet have a UK address, a statement from the person you will stay with plus their proof of address, or evidence of temporary accommodation like a hotel or Airbnb booking, is accepted.
4. Proof of non-UK address (within the last six months). Same document types as UK proof, but showing your usual non-UK address during the qualifying period.
5. Vehicle details, if applicable. Year of manufacture, make, model, VIN or chassis number (or CRiS number for caravans, WIN/HIN for boats, serial number for light aircraft), registration number, issue date of the ID or registration certificate, country of issue, and purchase date.
6. Animal health certificates or passports, if applicable. One for each animal you are bringing. You can submit the main application first and add animal certificates later if you do not yet have them — but if you are applying only for animals with no other belongings, you must have the certificate before submitting.

What the application asks

The form walks through your personal details, the dates and addresses relevant to your move, a list of the goods you intend to import, and any vehicles or animals. You are also asked whether you will be importing in multiple shipments. If so, declare this upfront — the same URN can cover multiple consignments but only if they were anticipated in the original application.

What happens after submission

HMRC reviews the application and, if approved, emails you a confirmation with your Unique Reference Number. Processing typically takes two to four weeks, but can stretch to six weeks during the summer peak between June and September when volumes surge. The URN is valid for six months before your move and up to twelve months after arrival, so applying early carries no downside.

Evidence and documents HMRC actually wants

The single most common cause of rejection or delay is weak or inconsistent evidence. HMRC is not trying to catch people out, but applications reviewed by officers need to tell a coherent story about where you lived, where you are moving to, and what you are bringing.

Proof of residence abroad

Utility bills, bank statements, rental agreements, mortgage documents or employer letters that show the same address and your name, dated within the last six months. Two or three different documents from the same address across the qualifying period are stronger than one. Council tax statements, tax returns filed with an overseas authority and formal employer letters all carry weight. Casual letters from friends or undated screenshots usually do not.

Proof of UK destination

A tenancy agreement, mortgage offer, purchase completion paperwork, or an employer's confirmation letter with a UK address all work. If the UK address is temporary — a hotel, Airbnb or a stay with family — that is accepted, but you should update HMRC once you have a permanent address.

The inventory

A simple grouped list is what HMRC asks for. Something like the table below is ideal:

Format guidance: HMRC accepts a table, spreadsheet or photo of a handwritten list. Group similar items rather than listing each one. No need to include values, costs or brands.

Avoid vague categories like "household goods" or "miscellaneous items". Specific, grouped items are easier for HMRC to review and faster to approve. List vehicles and pets separately on the relevant sections of the form rather than burying them in the main inventory.

Customs Procedure Codes: the six you may encounter

Customs Procedure Codes (CPCs) are six-digit identifiers your shipping agent uses on the import declaration to tell HMRC which relief applies to the goods. For ToR and related reliefs, there are six codes that cover different situations.

Source: GOV.UK — Transfer of Residence to the UK (HMRC, updated 12 November 2025).

For most household moves, the only code you need to know is CPC 40 00 C01. Your shipping agent handles the paperwork. What you need to give them is your URN, a description of the goods moving under relief, and any goods that are excluded or restricted. If you are unsure which code applies to your situation, the shipping agent's customs broker will work it out from the ToR1 approval letter.

Students, marriage and civil partnership: the alternate routes

ToR is a family of reliefs rather than a single form, and three specific situations use different procedures that bypass the ToR1 application entirely.

Students moving for full-time study

Students coming to the UK for a specific period of full-time study do not complete the ToR1 form. Instead, the shipping agent declares the goods under CPC 40 00 C06, accompanied by evidence of the study period — a university confirmation letter, a Confirmation of Acceptance for Studies (CAS), or an enrolment letter. The relief covers clothing and undergarments, study equipment including laptops, tablets and calculators, and household effects. Alcohol and tobacco are excluded, as for standard ToR. The six-month ownership rule does not apply to students, so you can bring newly purchased study equipment.

If you graduate and decide to settle in the UK, you can apply for full ToR relief on additional belongings within twelve months of finishing your studies. This converts your status from student to resident for customs purposes.

Marriage and civil partnership relief

People moving to the UK to get married or enter a civil partnership — or following a marriage or civil partnership abroad — qualify for a specific relief that does not require a ToR1 form. The shipping agent uses one of four Customs Procedure Codes: 40 00 C02, C03, C60 or C61, depending on whether the goods are household effects or gifts, and whether the ceremony is a marriage or civil partnership.

The conditions:

• Your normal place of residence must have been outside the UK for at least twelve consecutive months before the date of importation
• You must be able to provide evidence of your marriage or civil partnership (a certificate, or notice of intent to marry)
• Wedding and civil partnership gifts must be valued at no more than £900 each, and must come from someone whose normal place of residence is outside the UK
• You can import goods up to two months before the ceremony and up to four months after
• Wedding outfits for bride and groom are always free of duty and tax

Unlike standard ToR, the six-month ownership rule does not apply to marriage relief. The twelve-month UK-resale restriction still does.

Returning British nationals

British citizens who have been living abroad for twelve months or more and are now returning to the UK can claim standard ToR1 relief on the same terms as anyone else. British citizenship does not exempt goods from customs charges, and it does not give automatic access to relief. You still submit the ToR1 form, still need to meet the twelve-month residence and six-month ownership conditions, and still receive a URN for your shipping agent to quote. If you previously exported goods from the UK to take abroad with you and are now re-importing the same items, Returned Goods Relief may be a better fit than ToR — check both before applying.

Exceptional circumstances and waivers

HMRC will consider waiving certain conditions where circumstances genuinely beyond your control prevent compliance. The waiver is not automatic and requires evidence, but it is a real route for people in difficult situations.

What qualifies as exceptional

For people becoming resident in the UK due to political asylum or similar exceptional political circumstances, HMRC may:

• Accept possession and use of goods for less than six months before moving
• Accept goods being used for a different purpose than previously
• Extend relief to commercial vehicles and non-portable instruments of trade
• Permit lending, hiring out or transferring goods before the twelve-month post-arrival restriction ends

Condition waivers for standard applicants

Outside the asylum context, HMRC will also consider waiving:

• The twelve months abroad requirement — if you can show a genuine intention to have stayed outside the UK for that period or longer, but circumstances cut it short
• The six months ownership rule — where you can show a special case exists
• The twelve-month import deadline — where exceptional circumstances have prevented timely shipping

If you think you need a waiver, include an explanation and evidence within the ToR1 application itself. HMRC considers waivers on a case-by-case basis, so a clear narrative backed by documents gives you the best chance.

If things go wrong: late claims, rejections and refunds

Even with careful preparation, ToR1 applications occasionally hit problems. The good news is that most of them have defined remedies.

If your goods arrive before approval

The shipment will be held at the port. You will usually face storage and demurrage charges while you wait for HMRC to process the application. If approval is delayed or refused, you may be forced to pay full import duty and VAT to release the goods. The container will not move until either the URN comes through or the charges are paid.

If you subsequently receive ToR approval after paying, you can claim a refund. This is covered below under late claims.

If your application is rejected

HMRC will write to explain why. The most common reasons are:

• Inconsistent evidence — UK address proof in a different name from the passport, or residence proof with gaps in the qualifying period
• Insufficient documentation — missing a key document such as the passport photo page or vehicle VIN
• Ineligibility — the twelve-month or six-month conditions not met, without exceptional circumstances argued

You can submit a fresh application with the missing or corrected information. There is no formal appeal process because you can always reapply, which is typically faster than appealing anyway.

Late claims: claiming a refund after paying

If you were eligible for ToR relief but did not apply in time and paid import duty or VAT, you can still apply for the relief and claim a refund. The procedure depends on how the import was declared:

The refund cannot be processed until the relief itself has been granted — you need to apply for ToR1 first, receive the URN, and then submit the C285 or C82 citing the URN and the original declaration reference. Refunds typically take several weeks to process once submitted.

If your goods are physically inspected

UK Border Force and HMRC can select any container for documentary or physical examination. If yours is chosen, the container is moved to an inspection bay and checked against your manifest. Having an accurate inventory that matches your ToR1 list is the best protection. If items are found that were not declared, or restricted items appear, examination fees apply and in some cases items can be seized. A ToR approval is not a guarantee against inspection — it is protection against charges once the inspection confirms what your application said.

Timing your application against your move

Timing is the single factor that separates smooth ToR moves from expensive ones. The URN is valid for six months before the move and up to twelve months after arrival, which gives a generous window. Use it.

Recommended timeline

• 12–16 weeks before shipping — Decide on mover, start gathering evidence, begin inventory
• 8–10 weeks before shipping — Submit ToR1 application with complete evidence
• 2–6 weeks later — Receive URN from HMRC (longer in peak summer)
• On receipt — Forward URN to your shipping agent and save a copy in a place you can access from the UK
• At origin packing — Confirm inventory matches the ToR1 list
• At UK port arrival — Agent quotes URN on import declaration under CPC 40 00 C01
• Within 12 months of arrival — All shipments under the URN must be imported; any vehicles must have NOVA filed within 14 days of arrival separately

The months between June and September see substantially higher application volumes and processing times of up to six weeks, so any move landing in those months should have the application submitted by April at the latest. Applications submitted in October through May often process in two to three weeks.

Bringing it together

ToR1 is the single most valuable piece of paperwork in any international move to the UK. The stakes are clear: twenty percent of your shipment's value in VAT, plus duty on individual items, versus free clearance with a ten-minute upload of documents you almost certainly already have on your phone or in your email. That is not a difficult trade-off, and yet every year thousands of households end up paying VAT on their own belongings because they applied too late, assumed it would clear anyway, or thought the rules would not apply to them.

The rules are generous. HMRC has built a system that genuinely lets people transfer their home to the UK tax-free, with a sensible twelve-month window on either side of the move and explicit waivers for exceptional circumstances. The form is not complicated. The evidence is usually paperwork you already have. The URN covers multiple shipments and stays valid for well over a year. Everything is designed to make the process workable for normal households moving their lives across borders.

What the system does not forgive is lateness. The ToR1 URN protects a shipment that has not yet cleared customs. Once the container is held at the port and the clock is running on demurrage, every day matters. Apply the moment your move is confirmed, keep the documents organised, treat the inventory as a real record of what is in the boxes, and the rest of the process falls into place. Your belongings will clear, your cash will stay in your account, and the only thing waiting for you when you reach your UK home will be the job of unpacking.