Application for transfer of residence relief (ToR1)

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

You should 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.

It is also used to declare goods, before they’re shipped to the UK.

Find more information on when you should claim transfer of residence (ToR) relief.

When you must tell HMRC

Use this form when you transfer your normal place of residence to the UK and to obtain approval from HMRC prior to importing goods.

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

What you’ll need

You need to upload images with this application. PDF scans or JPEG photos work best.

Before you begin to complete the TOR1 form, you’ll need:

  • a list of all the items you’re bringing to the UK – you must be specific, for example, you should write ‘microwave’ or ‘washing machine’ rather than ‘kitchen appliances’; you do not need to:
    • list individual books or clothing items
    • provide values or brands for items
    • format the list in a special way
  • your passport photo page – if you’re in the military and do not have a passport, you’ll need to provide a picture of your NATO (North Atlantic Treaty Organization) orders or moving orders
  • an animal health certificate or passport code for any animals you’re bringing to the UK – if you do not have these yet you can still submit an application, but you must provide the certificate or code once you have it
  • proof of your UK address, such as a utility bill (dated within the last 3 months) or a mortgage or rental agreement – if you do not have a UK address yet, provide either:
    • a statement from the person you’ll be living with and proof of their address
    • evidence of temporary accommodation, such as a hotel booking
  • proof of the non-UK address you’re moving from (or moved from previously), such as a utility bill (dated within the last 3 months) or a mortgage or rental agreement; this should be for your usual non-UK address – you do not need to tell us about any short stays while on your way to the UK, for example, in a hotel, or with friends
  • details of any vehicle you’re bringing with you, including the:
    • year of manufacture
    • model
    • brand
    • VIN or chassis number
    • 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 bicycles on the list of items you’re bringing to the UK.

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.

Make a new application or amend an approved application

Start now

Email HMRC to ask for this form in Welsh (Cymraeg).

What happens next

If you’re successful in getting transfer of residence relief, you’ll get unique declaration information. You (or your representative) must present this information when making the import declaration, using Customs Procedure Code (CPC) 40 00 C01.

Contacting HMRC

Contact the HMRC helpline if you have any questions about how to complete this form.

Published 31 December 2020
Last updated 3 March 2021 + show all updates
  1. The list of what you'll need before you begin to complete the TOR1 form has been updated.

  2. First published.