ToR1 step by step — moving belongings to the UK duty-free

What is ToR relief and what charges does it actually waive

ToR (Transfer of Residence) is an exemption from customs charges — both duty and import VAT — that applies when you transfer your normal place of residence to the United Kingdom (England, Scotland, Wales), and also to Northern Ireland if you are moving from outside the EU. In plain terms: if you are relocating your life to the UK, your existing personal and household effects can enter the country free of duty and VAT — provided you meet the qualifying conditions and obtain HMRC approval in advance.

The word "in advance" is key. ToR is not a relief you declare at the border. You first submit the ToR1 application to HMRC, receive a reference number, and only then does that number appear in the import declaration. Without an approved application, the carrier or customs agent has no basis for the relief, and HMRC will treat the consignment as a standard import subject to duty and VAT.

Who qualifies — the ToR conditions (12 months and 6 months)

ToR relief rests on two time-based conditions, which GOV.UK sets out unambiguously. Both must be satisfied (with the exceptions noted below), and HMRC may ask for evidence of each.

Residence condition — 12 consecutive months outside the UK

Your normal place of residence must have been outside the United Kingdom for at least 12 consecutive months immediately before the date you move to the UK. They do not need to be a "calendar-perfect" final 12 months — what matters is a continuous, unbroken period of overseas residence immediately preceding the move. In practice, HMRC expects documents confirming that period (tenancy agreements, utility bills, statements from institutions).

Ownership condition — items used for at least 6 months

The items you wish to cover under the relief must have been in your possession and in use for at least 6 months before your move to the UK. This condition prevents situations where someone buys new equipment shortly before departure in order to "smuggle" it in VAT-free under the guise of household effects. Exception: the 6-month condition does not apply to applications made on the grounds of marriage or civil partnership, or to students.

Exceptions — marriage, civil partnership, and students

GOV.UK provides simplified rules for two groups. Students arriving in the UK to study do not need to complete a ToR1 form — the Customs Procedure Code (CPC) 40 00 C06 is used when declaring their belongings. People moving to the UK in connection with a marriage or civil partnership use separate codes (40 00 C02, 40 00 C03, 40 00 C60, 40 00 C61) and are not subject to the 6-month ownership condition.

What is covered and what is excluded

The scope of ToR is broad but not unlimited. Before you pack a container, check which categories HMRC recognises as household effects and which must be cleared separately — with duty and VAT.

Items covered by the relief

The relief covers the typical components of a household and private life: home appliances and furnishings, furniture, personal belongings, as well as bicycles, motorcycles, private motor vehicles (including trailers), campervans, leisure craft, and private aircraft. Also included are household provisions, pets, and portable tools and instruments needed for your trade or profession.

Exclusions — alcohol, tobacco, and more

ToR relief excludes: alcoholic beverages, tobacco and tobacco products, commercial means of transport, and non-portable tools and instruments used in a trade or profession. In other words, a stock of wine from a home cellar or a company lorry cannot enter the UK "on the back of" a household removal. These items either do not qualify at all, or require a separate standard customs clearance.

The ToR1 application — step by step

The procedure has three stages: you gather the evidence, submit the application to HMRC, and once approved you use the ToR reference number in the import declaration. Each stage is broken down in detail below.

Step 1 — gather your documents and evidence

HMRC requires a specific set of documents to accompany the application. Prepare: a detailed list of the items being transported (this may be handwritten, a spreadsheet, or a legible photograph of an inventory), the photo page of your passport (or, for NATO/military personnel, a transfer order if you have no passport), proof of address in the UK (e.g. a bank statement, utility bill, or tenancy agreement — dated within the last 3 months), and proof of address outside the UK (equivalent documents dated within the last 6 months). If you are bringing pets, include their health certificates or pet passports. If the consignment includes a vehicle, have the vehicle details to hand: year, make, model, VIN/chassis number, registration number, and purchase date.

Step 2 — submit the online application to HMRC (or via an agent)

The ToR1 application is submitted online via the HMRC service "Apply for transfer of residence tax relief". You will need a Government Gateway account to log in — if you do not have one, you can create it during the process. You may apply yourself or instruct a representative (a customs agent) to do so — in that case a letter of authority signed by you as the client is required. Many of our clients choose this option to avoid dealing with the formalities in the middle of a house move.

Step 3 — use the ToR reference number in the customs declaration

Once the application is approved, HMRC issues a ToR reference number. That number — together with the appropriate Customs Procedure Code and commodity code — is entered in the import declaration. For standard household effects, Customs Procedure Code (CPC) 40 00 C01 applies. Following changes to the Tariff, most personal effects can be declared under a single, consolidated commodity code from Chapter 99 of the UK Tariff (9905 00 00 00) — rather than classifying each item individually. Exceptions include excisable goods, prohibited or restricted items, and items such as vehicles that require their own commodity code classification. A practical guide to selecting the correct HS code is in our article on how to find and verify a commodity code.

Common mistakes with ToR1 — and how to avoid them

Based on cases that come through Easy Clearance, we have identified five mistakes that most often derail a household removal clearance to the UK. Each stems directly from the conditions described above — and each is preventable with proper preparation.

Mistake 1 — weak evidence of 12 months' residence outside the UK

Simply stating "I lived abroad for several years" is not enough. HMRC relies on documents: tenancy agreements, utility bills, bank statements showing a foreign address from the past 6 months, and proof of a UK address from the past 3 months. If for part of the period you stayed with family under no formal tenancy, start gathering alternative evidence well in advance.

Mistake 2 — new goods "for resale" mixed in with household effects

Household effects are items used for personal and domestic purposes — hence the 6-month ownership condition. New equipment in original packaging, or multiple identical units of the same item, signal to HMRC that the goods may be commercial. Declare such items separately as a standard import with duty and VAT rather than risk the entire consignment being challenged.

Mistake 3 — selling or lending items within 12 months

After the move there is a retention period: for 12 months from the date of transfer you must not sell, lend, pledge, or transfer to another person any of the items covered by the relief. Breaching this rule means losing the relief and becoming liable for the charges. If you are planning to change a vehicle shortly after arrival, factor this in.

Mistake 4 — importing belongings after the 12-month deadline

The relief only applies if you bring your belongings to the UK within 12 months of the transfer date. If some of your possessions are being left abroad "for later", plan the shipment so that it falls within this window. A late import may no longer qualify for ToR.

Mistake 5 — treating a vehicle as just another household item

A car may be covered by ToR, but the customs clearance is only the start of its journey. Once the vehicle is in the UK it must be notified to HMRC via the NOVA service within 14 days and then registered with the DVLA (which typically involves a vehicle inspection). We cover the details in our article on notifying a vehicle to HMRC via NOVA within 14 days.

Vehicle under ToR — what happens after clearance

Since private vehicles qualify for the relief, it is worth mapping the full process from the outset. The sequence is as follows: (1) include the vehicle in the ToR1 application with full details (VIN, registration, purchase date); (2) once ToR is approved, the vehicle is cleared on import using CPC 40 00 C01 and its own commodity code; (3) within 14 days of the vehicle arriving in the UK, notify HMRC via NOVA; (4) register the vehicle with the DVLA and — if required — have it inspected. Skipping the NOVA step blocks registration, so treat these stages as a single continuous process rather than separate tasks.

Summary

ToR relief allows you to bring your existing possessions to the United Kingdom free of duty and VAT, provided you have lived outside the UK for at least 12 consecutive months, have owned and used the items for at least 6 months, bring them to the UK within 12 months of moving, and do not dispose of them for a further 12 months. The ToR1 application is submitted online to HMRC (or via an agent) before the shipment, and once approved the ToR reference number, CPC 40 00 C01, and consolidated code 9905 00 00 00 are entered in the import declaration. Alcohol, tobacco, commercial means of transport, and non-portable tools remain outside the relief. The most common problems arise from weak residence evidence, mixing commercial goods with household effects, and overlooking the post-clearance obligations for vehicles — all of which are avoidable with thorough preparation.

FAQ — frequently asked questions

How long do I need to have lived outside the UK to qualify for ToR relief?

Under GOV.UK guidance, your normal place of residence must have been outside the UK for at least 12 consecutive months immediately before your move to Great Britain. In addition, the items you wish to cover must have been in your possession and in use for at least 6 months before the move (the 6-month condition does not apply to applications based on marriage/civil partnership or for students).

What is excluded from ToR relief?

ToR relief does not cover alcoholic beverages, tobacco and tobacco products, commercial means of transport, or non-portable tools and instruments used in a trade or profession. Items that are covered include household appliances, personal effects, private vehicles and trailers, campervans, leisure craft, pets, and portable tools of trade.

How long do I have to bring my belongings to the UK after ToR is granted?

You must import your belongings into the UK within 12 months of your date of transfer of residence. Furthermore, for 12 months from that date you must not sell, lend, pledge, or transfer the items to another person — doing so can result in the relief being revoked.

How do I apply for ToR1 and which code should I use in the customs declaration?

The application is submitted online via the HMRC service (a Government Gateway account is required); an agent may apply on your behalf provided they hold a signed letter of authority from you as the client. Once approved, HMRC issues a ToR reference number, which is used together with Customs Procedure Code (CPC) 40 00 C01 and the single Chapter 99 commodity code (9905 00 00 00) in the import declaration.

Can I bring my car to the UK under ToR?

Yes — private vehicles (including trailers), motorcycles, campervans, and leisure craft can be covered by ToR relief if you meet the qualifying conditions. Bear in mind, however, that the customs clearance is not the end of the process: once the vehicle arrives in the UK you must notify HMRC via the NOVA service within 14 days and then register it with the DVLA.

Official sources

• Transfer of residence to the UK — conditions, scope and exclusions — GOV.UK
• Application for transfer of residence relief (ToR1) — how to apply — GOV.UK
• Commodity codes when claiming transfer of residence relief — GOV.UK
• Bringing goods into the UK for personal use — GOV.UK