Application for transfer of residence relief (ToR1)
Source: gov.uk (2025-11-12)

Use this form to apply for transfer of residence (ToR) relief when moving or returning to the UK.

Use this form to claim relief from customs charges due on personal belongings and other goods, when transferring your place of residence to the UK.

You can also declare goods before they’re shipped to the UK.

If you’re moving from the EU to Northern Ireland, you’ll not need to apply for ToR relief.

Find more information on the eligibility criteria and conditions for ToR relief, read Transfer of residence to the UK (https://www.gov.uk/guidance/transfer-of-residence-to-great-britain).

What you’ll need

If you’re an agent, you’ll need a letter of authority signed by the client, confirming you’re authorised to act on their behalf.

You may need to upload images of your lists with this application. PDF scans or JPEG photos are usually best.

List of items

Before you begin to complete the ToR1 form, you’ll need to write a list of items that you are bringing into the UK.

You do not need to list individual items in a group, such as the names of each book, or each piece of clothing. You can estimate numbers such as kitchen items, for example:
- cutlery (knives, forks, and spoons)
- crockery (cups, plates, and glasses)
- utensils (pots, pans, rolling pins or egg timers)
You can provide your list as a:
- typed electronic document
- spreadsheet
- photo of a handwritten document
Do not upload individual photos for each item.

You do not need to write in a specific format, but a table is easy for us to read, for example:

You do not need to include original costs of items, current values, or brands.

Passport photo page

If you are in the military and do not have a passport, you’ll need to upload your NATO (North Atlantic Treaty Organization) orders or moving orders.

Proof of UK address

This can be (within the last 3 months) a:
- bank statement
- utility bill
- mortgage or rental agreement
If you do not have an address in the UK yet, you can:
- upload a statement from the person you will be living with and proof of their address
- give evidence of temporary accommodation, such as a hotel booking
Proof of non-UK address

You’ll need to give proof of where you’re moving from (or moved from previously). This can be (within the last 6 months) a:
- bank statement
- utility bill
- mortgage or rental agreement
This should be your usual non-UK address — you do not need to tell us about any short stays while on the way to the UK, for example, in a hotel, or with friends.

Animal health certificate or passport

You’ll need to have a health certificate or passport for each animal you’re bringing into the UK and include them in the animal section of the form.

You do not need a health certificate or passport code if you are bringing an animal from the Channel Islands or Isle of Man into the UK.

If you’re bringing more than one animal into the UK but do not have this information, you can still submit an application for your belongings. If your application is approved, you can make an addition to submit your animal healthcare certificate or passport at a later date.

If you’re making an application for a single animal only and you do not have any belongings to tell us about, you’ll need to have a certificate or passport before you start. You cannot submit an application without this information.

Vehicle details

For each vehicle you’re bringing to the UK you’ll need to give the:
- year of manufacture
- make
- model
- central registration and identification (CRiS) number for caravans
- watercraft identification number (WIN) or hull identification number (HIN) for pleasure craft
- serial number for light aircraft
- registration number
- date the ID number or registration certificate was issued and the country of issue
- purchase date
You do not need to give full details of any bicycles, but you should include them on the list of items you’re bringing to the UK.

Make a new application or make additions to an approved application

You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them.

You can make an addition to an application, but you cannot make an amendment after it has been submitted.

Start now (https://www.tax.service.gov.uk/submissions/new-form/apply-for-transfer-of-residence/)

Email HMRC to ask for this form in Welsh (Cymraeg) (https://www.gov.uk/find-hmrc-contacts/treth-incwm-hunanasesiad-a-mwy#e-bost).

What happens next

If your transfer of residence relief application is approved, you (or your representative) must include the customs procedure code CPC 40 00 C01 on your import declaration.

You’ll also be able to use a single commodity code to declare your household items. You can find the relevant code in Chapter 99 of the UK Integrated Online Tariff (http://www.gov.uk/trade-tariff).

Contacting HMRC

Contact the HMRC helpline (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries) if you have any questions about how to complete this form.