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Before you start...
If you've not already read it please start with our blog 'Guide to Transfer of Residence for Moves to the UK' for important background information and to understand if you need to complete this form.
How do I make a Transfer of Residence Application?
ToRo1 is the form that you fill in online and submit to HMRC.
YOU WILL NEED: (note: gather this information in advance as you cannot save the form and come back to it once you've started).
- An email address and phone number - this is important so HMRC can contact you with any questions. Please use an email that you check regularly in order to avoid delays.
- A list of all the items you are bringing with you (this can be your removal company survey inventory our your insurance form list).
- A picture of your passport photo page
- Proof of your UK address - for example a scanned copy of a utility bill. If you don't know this yet you can provide a statement from a person you will be staying with temporarily along with proof of their UK address.
- Proof of address for the most recent home outside of the UK. For example a scanned utility bill or a copy of the rental agreement.
- If you have previously lived in the UK you may need to provide dates and reason for leaving, including details of any employer or educational institution (name, address) and the address you lived at in the UK prior to leaving.
- If you are importing vehicles you will need the brand, model, year of manufacture, VIN or chassis number, registration number, date ID number or registration certificate was issued and the country of issue and the purchase date.
- If you are importing pets or animals you will need details of their pet passport/ID and health certificate if applicable.
- Goods arrival date showing the dates your items arrived or are expected to arrive in the UK
Once you're ready you can Complete the ToR application form online.
You will know if your application is approved when you receive a response from HMRC with your unique reference number. You should send copies of your documents including the Unique Reference Number to your Move Manager.
Once they have received these we can schedule your packing and loading dates (this may take up to 3 weeks to arrange). Many shipping companies are advising that they will not ship goods from the departure country until they receive your unique reference number from HMRC as this can increase the risk of additional charges if there are any issues with obtaining this in time for your shipments arrival. Please note if you ship your items without a unique reference this is at your own risk.
Transfer of Residence - Frequently Asked Questions:
When should I apply for ToR relief?
It is best to do this before your goods are sent to the UK, in all cases you must have received a unique code from HMRC before your shipment arrives in the UK. You will need to pass this to us so that we can make the customs declaration so your shipment can be released to us. Any delays in obtaining this unique reference code may mean additional charges as your shipment will be held by customs until they receive it and they will charge you for the period of time they have to hold it.
Can I use ToR to clear my goods through customs in the UK for onward delivery elsewhere in Europe?
No. Clearance under the UK ToR system is only for those persons who are going to be residing in the UK. If your final destination is another country you must apply to the customs authority of that country.
How long will it take to get an authorisation number for ToR from HM Revenue and Customs?
HMRC have not yet (at date of publication) provided guidance on their processing times. We have experienced turnaround times of as little as 24 hours but have also been advised by various sources that these can be up to 5 weeks so we advise applying as soon as possible.
Will I qualify for Import tax relief from customs for goods i'm importing?
The criteria for determining duty free import allowance has not changed, just the process for applying. In order to qualify for customs relief on items being imported into the UK the owner must have lived in outside of the UK for 12 consecutive months and have owned the goods and used them abroad for at least 6 months. The goods will need to arrive in the UK within 12 months of you arriving and be intended for use and ownership for a further 12 months after arrival. Please note some items are not eligible for import relief including alcohol, tobacco and tobacco products, articles for use in a trade profession, property intended for a second home and goods for commercial use. These items should be declared and will be subject to import duty and VAT. To find out more about if you can claim import tax relief visit the HMRC web pages on Moving to the UK.
Who needs to complete a ToR01 form?
Any private individual planning to relocate their normal place of residence to the UK and wishing to claim relief for the items they are bringing with them.
What do I do if i'm importing a vehicle?
If your move involves a vehicle you must make a separate NOVA application (Notification of Vehicle Arrivals) to the CARS team.
To do this forward your name, address and URN together with a copy of your official vehicle details i.e. certificate of title and date of vehicle arrival to ecsm.nchcars@hmrc.gsi.gov.uk or ring 03000579069 for advice.”
If you do not have access to the internet you can post copies of the relevant paperwork to: Business Taxes Operations Unit, HM Revenue and Customs, BX9 1EH.
Please mark any correspondence clearly with the heading NOVA application.
More information on Transfer of Residence for Household Goods imports into the UK
