Reviewed by Michael Dunstan, Managing Director of Palmers Relocations | Originally published 20 July 2025 | Updated 10 November 2026
At a glance
- What it does: Transfer of Residence relief can remove eligible import duty and VAT charges on belongings when you move your home to the UK.
- Where to start: Use the official HMRC ToR1 application linked below.
- When to prepare: Put the paperwork on your moving checklist before packing day.
- What matters: Check eligibility, gather supporting documents and keep your removal company informed.
The UK Government’s guide to moving personal belongings explains how customs charges and relief apply.
You’ve decided which furniture is coming, started sorting the cupboards and perhaps had a surprisingly long conversation about whether the dining table deserves a place in your new home.
Then someone mentions ToR1.
It sounds like another complicated part of an already busy move. But once you understand what the application is for, it becomes a much more manageable task: explaining to HMRC that you are moving your home and asking for the appropriate customs relief on your belongings.
Here’s how to approach it without leaving the paperwork until the boxes are ready to go.
What is ToR1?
ToR1 is the application used to request Transfer of Residence relief when moving or returning to the UK.
Think of it as one part of your customs preparation. Your removal booking, packing arrangements and application need to fit together, but each has its own purpose.
Start with the official HMRC application page, so you are working from the current instructions.
Who qualifies for Transfer of Residence relief?
Under the standard rules, you must:
- Move your normal home to the UK after at least 12 consecutive months living outside it.
- Have possessed the goods for at least six months before moving.
- Import them within 12 months of moving.
- Continue using them for the same purpose.
Goods granted relief cannot be lent, hired out, transferred or used as security within 12 months of your move. HMRC considers certain exceptions.
Alcohol, tobacco, commercial transport and non-portable professional equipment are excluded. Check the full HMRC eligibility conditions before applying.
This is worth checking before buying furniture especially for the move. Something that seems like a sensible purchase in Australia may need different customs treatment from the belongings you have had for years.
When should you apply?
HMRC says to apply before your goods are shipped. Approval is required before claiming relief.
After approval, give your unique reference number to the company handling your customs declaration. The relevant customs procedure code is 40 00 C01, as explained in HMRC’s shipping instructions.
In practical terms, start the conversation when you start planning the shipment. Tell your move coordinator where you are up to, particularly if your departure date is approaching.
An application is much easier to deal with while you can still find your documents than when your laptop charger is in a suitcase and you are handing over the house keys.
What documents do you need?
Gather these before opening the form:
| Document | What to prepare |
|---|---|
| Passport | A copy of the photo page |
| Belongings | A list of the items you are bringing |
| UK address | Evidence dated within three months |
| Non-UK address | Evidence dated within six months |
| Vehicles or animals | The additional details and documents HMRC requests, where applicable |
No permanent UK address yet? HMRC accepts temporary accommodation evidence, or a statement from your host with proof of their address. Its application checklist explains the options.
Create one folder for the application and give the files clear names. It is a small job, but it saves repeatedly searching through emails for the same rental agreement or bank statement.
How detailed should your belongings list be?
You do not need to name every book or describe each piece of clothing. HMRC accepts grouped items and estimated quantities. Original costs, current values, brands and individual photographs are unnecessary for this list.
Follow the examples in HMRC’s inventory guidance.
The helpful part is deciding what is actually coming before you prepare it.
Walk through your home room by room. Include the garage, outdoor furniture and those cupboards you rarely open. Then compare your list with the shipment you are arranging.
Keep any separate insurance valuation requirements in mind when discussing your paperwork with your mover.
Can someone apply on your behalf?
Yes. An agent needs a signed letter authorising them to act for you. HMRC also allows additions to an approved application, although submitted answers cannot be amended. If you discover an error, contact HMRC for guidance.
Both points are covered on the official ToR1 application page.
Agree who is handling the application rather than assuming it is included in another part of your move. Whoever submits it will need accurate information from you.
What if you are taking a car or bringing a pet?
Raise this at the beginning of your planning.
A household shipment, a vehicle and a pet can involve different arrangements and different people. Make sure everyone involved knows what is travelling and when.
For a vehicle, our guide to shipping a car overseas from Australia can help you work through the wider decisions. ToR approval does not replace separate vehicle import or animal entry requirements, which are outlined in the UK Government’s belongings guide.
What happens if your belongings have already arrived?
If you were charged import duties but believe you qualified, HMRC allows a late application. An approved claim may support a repayment request through the appropriate process. Its late-claims guidance explains the routes.
Keep your declaration, payment records and correspondence together, and speak with the agent who handled the import.
Do students need ToR1?
Full-time students bringing qualifying belongings under student relief do not need ToR1. Different declaration and evidence requirements apply; see HMRC’s student guidance.
If you are moving for study, establish which arrangements apply before following a general household moving checklist.
Bring the paperwork into your moving plan
You do not need to tackle every part of a UK move in one afternoon. Start with the eligibility check, gather the documents and agree the next steps with your removal company.
If Palmers is arranging your move, talk with us about your inventory, shipping plans and customs preparation. Let us know early if something changes or you are unsure how an item should be handled.
For the bigger picture, our guide to moving from Australia to the UK covers settling-in preparations. You can also use the UK moving cost calculator as a starting point for planning your moving budget.
Getting the paperwork organised is one more step towards making your new place feel like home.