Transfer of Residence from the UK to Poland 2026 — Duty and VAT Free
Moving back to Poland after years in the UK? Your belongings can enter duty and VAT free — provided you have the ToR1 documents and the right timeline. We handle 100% of the paperwork. 200+ moves completed in 2025.
0%
duty with ToR1
from £50
basic package
200+
moves in 2025
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What is Transfer of Residence and who does it apply to?
Transfer of Residence refers to the personal and household effects transported by a person moving permanently from one country to another. When returning from the United Kingdom to Poland the key document is ToR1 (Transfer of Residence Relief) — an application to the UK customs authority HMRC that exempts your belongings from duty and VAT on export from the UK.
The procedure is directly regulated by gov.uk and HMRC. It allows you to bring back furniture, household appliances, your vehicle and all the personal possessions accumulated over years of working in the UK — legally, with no customs charges, no VAT. The condition is meeting four HMRC criteria with the correct documentation.
4 conditions you must meet to use ToR1
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1
You lived in the UK for at least 12 consecutive months
Breaks shorter than a holiday do not disqualify you, but longer gaps (over 3 months) may challenge continuity of residence. HMRC assesses each situation individually.
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2
The goods were in your personal use for at least 6 months
You cannot buy a television two weeks before departure and include it on the inventory list. HMRC may request proof of purchase — keep receipts and invoices.
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3
Application within 12 months of the date of your move
You may submit ToR1 before your departure or after arriving in Poland, but all imports of your belongings must be completed within the 12-month window from your move date.
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4
Documentation: ToR1 + inventory list + proof of UK and Polish address
The transport driver and the Polish customs office require: a copy of the approved ToR1, a detailed inventory list (with values and descriptions) and a document confirming the change of residence.
check_circle What is covered by ToR1 relief
- checkFurniture and household furnishings (sofas, wardrobes, beds, tables)
- checkHousehold appliances and electronics (fridge, washing machine, TV, computer)
- checkPersonal vehicle (requires a separate procedure — details below)
- checkProfessional tools and equipment (tools of trade)
- checkBooks, clothing, footwear, textiles
- checkBicycle, sports equipment, musical instruments
- checkChildren's toys and equipment
cancel What is NOT covered by ToR1 relief
- closeAlcohol and tobacco products (separate customs allowances apply)
- closeFuel and engine oils
- closeFirearms and ammunition (require separate permits)
- closeCommercial or trade goods intended for sale
- closeBusiness assets (separate procedures — details below)
- closeItems purchased less than 6 months before leaving the UK
Step by step — how to organise your Transfer of Residence
Moving from the UK to Poland is not a single decision — it is a process that starts several months before your departure. Below is the timeline we follow with every client.
Step 1 — Inventory of belongings
Drawing up a detailed inventory list is the foundation of the entire procedure. HMRC and the Polish customs office require a list with description, quantity, estimated value and — during an inspection — photographs. A general note such as "room contents" is not sufficient.
- arrow_rightList every item with a digital photograph and estimated value in GBP
- arrow_rightGroup by category: furniture, appliances/electronics, clothing, books, tools
- arrow_rightKeep purchase receipts from the past 2 years as proof of 6+ months' use
- arrow_rightSeparate items staying in the UK from those going to Poland
Step 2 — Submit ToR1 to HMRC
Submit the ToR1 application directly to HMRC via the online form available at gov.uk/government/publications/application-for-transfer-of-residence-relief. HMRC processes applications within 5–15 working days. One ToR1 is valid for 12 months and covers all tranches of belongings.
- arrow_rightProof of UK residence: council tax bill or utility bill from the past 12 months
- arrow_rightProof of move to Poland: tenancy agreement or property purchase deed in Poland
- arrow_rightInventory list (draft version) — may be supplemented before transport
- arrow_rightPassport / BRP / Settled Status details — as proof of identity and residence status
EC can submit ToR1 on your behalf or prepare a complete document pack for you to submit independently. We also handle HMRC escalation for delayed applications (express +£75).
Step 3 — Polish-side formalities
Returning to Poland may mean a change of tax residency. If you have been a Polish non-resident for the past few years (as is typical for long-term UK residents), you must formally notify the Polish tax authority of your return and change of centre of vital interests.
- arrow_rightPrepare your NIP and PESEL numbers — they will be required at Polish customs clearance
- arrow_rightEstablish your registered address in Poland — a formal address is required by the customs office
- arrow_rightEC checks Polish customs requirements for your belongings and advises on any restrictions
- arrow_rightIf you plan to bring a vehicle — consult us in advance about the Polish registration procedure
Step 4 — Transport and documents
Choose the right mode of transport for the volume and weight of your belongings. A 2–3 bedroom flat usually fits in one van or a 20ft container. If you have a large volume, consider multiple shipments — ToR1 allows this.
- arrow_rightThe driver receives: CMR + copy of approved ToR1 + packing list (inventory list)
- arrow_rightIf the route passes through a third country (UK–FR–DE–PL) — T1 transit required for each leg
- arrow_rightDirect routes: UK–Netherlands ferry or a Polish driver via Netherlands/Germany do not require T1
- arrow_rightEnsure every box is labelled and numbered in accordance with the inventory list
Step 5 — Finalisation in Poland
For standard Transfer of Residence belongings with a value above €10,000, formal declaration at the Polish customs office (Urząd Celno-Skarbowy) is required. EC helps prepare the declaration and liaises with the office on your behalf.
- arrow_rightArchive your documents: ToR1 + inventory list — retain for a minimum of 10 years
- arrow_rightEC sends a PDF with the complete documentation for your records once the procedure is complete
- arrow_rightFor 12 months after import you may not sell or transfer the goods — HMRC may carry out a check
- arrow_rightIf you brought a vehicle — register it at the Polish vehicle licensing office within 30 days of import
Vehicle as Transfer of Residence — a separate procedure
A vehicle is covered by ToR1 relief, but it requires additional formalities on both sides of the border. The ToR1 copy alone is not sufficient — you must go through two separate processes: the UK side (NOVA and possibly IVA) and the Polish side (VAT, registration).
flag UK side
- circle NOVA (Notification of Vehicle Arrivals) — mandatory notification when importing a vehicle from the UK. Submitted online or through an agent before or at the time of import.
- circle COC (Certificate of Conformity) — if you have the manufacturer's certificate of conformity, registration proceeds more smoothly. Without a COC, IVA (Individual Vehicle Approval) is required — more costly and time-consuming.
- circle V5C (UK logbook) — the original UK vehicle registration document. Required at every stage of the Polish registration procedure.
flag Polish side
- circle VAT exemption on Transfer of Residence grounds — when ToR1 conditions are met, the vehicle enters Poland without 23% VAT. EC prepares the application to the Polish customs office.
- circle Certified translations — the V5C and COC must be translated into Polish by a sworn translator. EC can recommend translation partners.
- circle Registration at the vehicle licensing office — standard Polish process. With complete documents it takes 1–5 working days. A Polish registration plate is issued on the spot.
Business assets vs personal belongings — key differences
ToR1 covers personal and household belongings only. If you operated a business in the UK (Ltd, sole trader, freelancer) and want to transfer business equipment to Poland, different rules apply and it cannot be included in your personal inventory list.
Business assets — NOT ToR1
Office equipment (laptops, monitors, printers purchased by the company), business furnishings, stock, goods — are not covered by ToR1. They require a standard import procedure to Poland with duty and VAT.
Tools of Trade — possible relief
Tools and equipment essential to your profession (e.g. electrician's tools, mechanic's equipment, photographer's gear) may qualify under a separate customs code exempting them from duty. Additional documents required — EC advises.
Ltd liquidation + asset transfer
If you are winding up a Ltd company and wish to transfer its assets to Poland — this is a separate customs procedure with tax implications on both sides. EC advises on each case individually.
How much does Transfer of Residence service cost at EasyClearance?
We offer three packages matched to the complexity of your move — from DIY with our documentation, through full ToR1 preparation, to a complete UK+PL procedure including a vehicle.
Basic Package
DIY with our documentation
£50
- check_circleStep-by-step PDF guide (40 pages)
- check_circleInventory checklist
- check_circleHMRC-ready inventory list template
- check_circle1 email Q&A within 48 hours
Standard Package
ToR1 + inventory list + consultation
£150
- check_circlePreparation of the complete ToR1 document pack
- check_circleProfessional inventory list (English + Polish)
- check_circle30-minute video consultation
- check_circleAssistance with UK-side documents
- check_circleToR1 submission review and HMRC status tracking
Premium Package
Full UK + PL + vehicle procedure
£350–£550
- check_circleComplete UK and PL procedure from A to Z
- check_circleVehicle included: NOVA + IVA (if required) + PL registration
- check_circleT1 transit (if routing through a third country)
- check_circleDedicated case manager from first consultation to Polish finalisation
- check_circleUnlimited Q&A via WhatsApp
Add-ons
Dedicated out-of-hours support, Saturday–Sunday, urgent cases. We guarantee a response within 2 hours.
When HMRC delays processing the application, we escalate directly to the relevant department. Results in processing time being reduced to 3–5 days.
Frequently asked questions
Can I ship my belongings before receiving ToR1 approval?
Yes, but it is risky. Without an approved ToR1 your goods are subject to standard duty and VAT. You can submit ToR1 retrospectively, but HMRC may refuse the relief if they determine the conditions were not met at the time of import. We recommend submitting ToR1 BEFORE shipping your belongings to ensure the customs exemption.
What if I lived in the UK for less than 12 months?
You do not qualify for ToR1. Your belongings are subject to standard duty (0–12% depending on HS code) and 23% VAT on import to Poland. An exception may apply to students returning after completing their studies — a minimum of one academic year may be sufficient if residence and study were the primary purpose of the stay. Please contact us to discuss your individual situation.
Is alcohol from my home covered by the ToR1 relief?
No. Alcohol, tobacco and fuel are excluded from the ToR1 procedure. They are subject to separate personal allowances: 42 litres of beer, 18 litres of wine, 4 litres of spirits per person. Commercial quantities of alcohol require excise duty and separate customs formalities. Moving-house alcohol should travel as personal baggage within the permitted allowances.
What evidence of 12 months' UK residence does HMRC require?
HMRC accepts: council tax bill, utility bills (gas, electricity, water), bank statements, P60 or P45 from an employer, NHS registration, tenancy agreement, UK-issued driving licence. HMRC requires a minimum of 2 independent documents jointly covering a 12-month period of residence. We help compile the right set of documents and confirm whether HMRC is likely to accept them.
Can I leave some belongings in the UK and ship them later?
Yes. ToR1 allows the import of belongings in tranches over a period of up to 12 months from the date of your move. Each tranche requires a separate customs declaration (separate CMR and inventory list), but the ToR1 itself is one document covering the entire relocation. It is important that every consignment appears on the inventory list approved by HMRC — you cannot add new items after submitting the ToR1.
Wedding gifts or inherited goods — do different rules apply?
Yes, each has separate regulations. Wedding presents have a distinct customs relief — gifts from wedding guests may be exempt from duty under specific conditions, subject to a value limit. Inherited goods are generally exempt from duty and VAT, but require: a death certificate, a will or grant of probate (or letters of administration) and proof of relationship or kinship with the deceased. Please consult us — we handle both types of case.
Do you issue T1 transit documents for moves through third countries?
Yes. If your move travels through the territory of a third country not covered by a simplified procedure (e.g. UK–France–Germany–Poland), a T1 transit document is required for each leg outside the UK customs territory. We issue T1 within 4 hours (express option in 2 hours). Price from £75 per transit leg. If travelling directly by ferry or through the Netherlands to Poland — T1 is generally not needed.
Moving back? We will handle the paperwork.
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Useful articles and tools
Transfer of Residence UK–Poland 2026
Full informational guide to the UK Transfer of Residence procedure.
Transfer of Residence document list 2026
Complete list of documents required by HMRC and the Polish customs office.
When to start — Transfer of Residence timeline
Week by week — what to do and when to meet the ToR1 deadlines.
ToR1 Checklist Generator
Check which documents to gather for the ToR1 application.
Moving Belongings List Builder
Build a grouped inventory list with CSV or print export.
Importing a vehicle from the UK — duty, VAT, registration
Full step-by-step guide to importing a vehicle from the UK to Poland.