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Palmers Guide: Transfer of Residence Relief (ToR1) for Moving to the UK

Jul 20, 2025

Palmers Guide: Transfer of Residence Relief (ToR1) for Moving to the UK

Moving to the UK?

If you’re relocating to the United Kingdom with your household goods, you may be eligible for Transfer of Residence Relief (ToR) — a UK customs exemption that can save you paying import duty and VAT on your personal effects.

To claim this relief, you’ll need to complete the ToR1 application through HMRC. This online process replaced the old C3 form system in 2017.

👉 Official guidance: GOV.UK — Application for Transfer of Residence Relief (ToR1)

What Is the ToR1 Application?

The ToR1 form is used when you’re transferring your normal place of residence to the UK. It allows you to import your household goods and personal belongings duty-free, provided you meet the eligibility criteria.

You can apply before or after your shipment leaves, though most people complete it once they have their shipping or vessel details.

Why It Matters

Completing the ToR1 form ensures your belongings clear customs smoothly and without unnecessary charges. Without it, you could face:

  • Import duties and VAT on your goods
  • Delays at customs while documents are checked
  • Possible storage or clearance fees

What’s Changed Since the Old System

Feature Old System Current ToR1 System
Application Paper C3 form Online ToR1 form
Who applies Mover could assist You must apply directly
Timing Before or during shipping Preferably before arrival
Amendments Limited flexibility Cannot amend after submission
Processing Manual HMRC digital portal

Who Needs to Apply

You must complete a ToR1 if you are:

  • Moving your home to the UK, or
  • Returning after living abroad for at least 12 months

…and you want to import household goods duty-free under Transfer of Residence Relief.

What You’ll Need to Apply

Prepare digital copies (scans or photos) of the following:

  • Inventory list of items (Palmers Relocations provides this)
  • Passport photo page
  • Proof of your UK address or temporary accommodation
  • Proof of your non-UK address (lease agreements, utility bills, etc.)
  • Shipping or flight details, if available
  • Animal health certificates or pet passports, if applicable
  • Vehicle details — registration, VIN, year of manufacture, country of purchase

Once HMRC approves your application, you’ll receive a unique reference number, which you must share with Palmers to ensure your shipment clears customs under the correct code (CPC 40 00 C01).

What Happens After Submission

  1. HMRC reviews your application and issues a reference number
  2. You use that number for all related imports
  3. If you later add more items, you can create an additional ToR1 — but submitted applications cannot be amended

Eligibility Criteria

To qualify for relief, you must:

  • Have lived outside the UK for at least 12 months
  • Have owned and used your belongings abroad for at least 6 months
  • Import them for personal use, not resale or trade
  • Ensure your goods arrive within 12 months of your move
  • Be taking up residence in the UK, not just visiting

Note: Certain items — like alcohol, tobacco, or commercial goods — are not covered by ToR relief.

How Palmers Helps

While HMRC requires you to submit the ToR1 form yourself, Palmers makes the process easier by:

  • Providing your inventory list
  • Guiding you through timelines and documentation
  • Coordinating customs clearance using your ToR reference
  • Managing the packing, shipping, and delivery of your belongings

With years of experience in UK moves, our team knows the process inside out — so you can focus on settling in.

What If You Don’t Complete a ToR1?

Skipping the ToR1 step can result in:

  • Delays at customs
  • Import duty or VAT charges
  • Storage fees while awaiting clearance

Applying early prevents these issues and ensures a smoother, stress-free transition.

Tips for a Smooth Application

  • Apply as soon as you have your shipment details
  • Group items by type (no need for an itemised list)
  • Confirm your UK address or accommodation in advance
  • Double-check pet and vehicle documentation
  • Keep your Palmers move manager updated with your reference number

Ready to Move to the UK?

Palmers Relocations has decades of experience helping Australians move to the United Kingdom. Contact us today for a free consultation at 1300 363 916 to discuss your UK move and ensure your household goods arrive safely and duty-free.

Useful Link

🔗 GOV.UK — Application for Transfer of Residence Relief (ToR1)