Moving from France to the UK: A Guide to TOR Requirements
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Relocating from France to the UK is an exciting opportunity, but it also involves careful planning, especially when it comes to customs regulations and the Transfer of Residence (TOR) requirements. Whether you’re moving for work, family, or a change of scenery, understanding the process will help ensure a smooth removal. In this article, we’ll explain the TOR requirements and provide a list to help you plan your move from France to the United Kingdom.
What is the Transfer of Residence (TOR)?
Transfer of Residence relief lets you import your household belongings into the UK without paying customs duty or import VAT. You qualify if you have been resident outside the UK for at least 12 consecutive months, have had the goods in your possession for at least 6 months, and bring them in within 12 months of coming to live in the UK.
The Transfer of Residence (TOR) is a UK government scheme that allows individuals moving to the UK from another country to import their personal belongings without paying customs duties or import VAT. To qualify, you must meet specific criteria set by HM Revenue & Customs (HMRC).
Key TOR Requirements
You apply on form ToR1, free of charge, either before your goods are shipped or after they arrive. You need proof that you lived outside the UK, proof that you intend to live here, and an itemised inventory of what you are bringing. An approved application is then declared under customs procedure code 40 00 C01.
The full conditions are set out on our Transfer of Residence relief page, including what the relief does not cover and the 12 month restriction that applies after your goods arrive.
- Eligibility:
- You must have lived outside the UK for at least 12 months.
- You must intend to live in the UK for at least 12 months after your move.
- Ownership and Use of Goods:
- The items you’re bringing must have been owned and used by you for at least six months before your move.
- If the items are less than six months old or were purchased specifically for the move, you may need to provide proof of ownership and intended use.
- Documentation:
- Complete a TOR1 form (available on the HMRC website) and submit it to HMRC at least 21 days before your goods arrive in the UK.
- Provide supporting documents, such as proof of address in France, proof of your move to the UK (e.g., a job contract or rental agreement), and an inventory of the goods you’re importing.
- Restrictions:
- Certain items, such as alcohol, tobacco, and restricted goods, may not be eligible for duty-free import under TOR.
- Timing:
- Your belongings must arrive in the UK within 12 months of your move.
By meeting these requirements, you can save significant costs on customs duties and taxes when moving your personal belongings to the UK.
Planning Your Move from France to the UK
Allow two to three months. Book a survey first so your volume is measured rather than guessed, start the ToR1 application at the same time, then packing, collection and customs follow. Road freight between France and the UK typically takes 6 to 12 days from collection to delivery. Our removals to the UK page covers the service.
Moving internationally requires careful preparation. Here are some steps to help you plan your relocation:
- Research Removal Companies:
- Choose a reputable removal company with experience in international moves. For example, Removals to France offers tailored removal services for moves between France and the UK.
- Declutter and Organise:
- Sort through your belongings and decide what to take, sell, or donate. This will reduce the volume of items you need to transport and potentially lower your moving costs.
- Notify Authorities:
- Inform relevant authorities in France and the UK about your move, including tax offices, healthcare providers, and utility companies.
- Plan Your Travel:
- Arrange transportation for yourself and your family, whether by plane, train, or ferry.
- Understand Customs Regulations:
- Familiarise yourself with both French and UK customs regulations to avoid delays or unexpected costs.
The Ten Largest Cities in France
France is home to vibrant cities, each with its own unique charm and culture. Here are the ten largest cities in France by population:
- Paris – The capital city, known for its iconic landmarks like the Eiffel Tower, Louvre Museum, and Notre-Dame Cathedral.
- Marseille – A bustling port city on the Mediterranean coast, famous for its diverse culture and historic Old Port.
- Lyon – Renowned for its gastronomy, Renaissance architecture, and vibrant cultural scene.
- Toulouse – Known as the “Pink City” due to its terracotta buildings, it’s a hub for aerospace and technology.
- Nice – A glamorous city on the French Riviera, offering stunning beaches and a Mediterranean lifestyle.
- Nantes – A dynamic city with a rich history, located in western France along the Loire River.
- Montpellier – A youthful city with a thriving student population and a sunny Mediterranean climate.
- Strasbourg – The capital of the Alsace region, known for its Gothic cathedral and European Parliament.
- Bordeaux – Famous for its wine, elegant architecture, and UNESCO-listed historic centre.
- Lille – A vibrant city in northern France, close to the Belgian border, known for its Flemish influence and cultural events.
Moving from France to the UK: frequently asked questions
What is Transfer of Residence relief?
It is a UK scheme that lets you import your household belongings without paying customs duty or import VAT when you move to the UK. You apply on form ToR1 and, once approved, your shipment is declared under customs procedure code 40 00 C01.
How long must I have lived outside the UK to qualify?
At least 12 consecutive months before the date you move. You also need to have had the goods in your possession for at least 6 months, and to import them within 12 months of coming to live in the UK.
How do I apply for ToR relief?
On the government ToR1 form, free of charge. You can apply before your goods are shipped or after they arrive, and you will need proof you lived outside the UK, proof you intend to live here, and an itemised inventory of everything in the shipment.
What does ToR relief not cover?
Alcoholic drinks, tobacco and tobacco products, commercial means of transport, and non-portable equipment needed for your trade or profession. Household effects, furnishings, personal vehicles, pets and portable professional instruments are all covered.
Can I sell the goods after they arrive?
Not within 12 months of the date you moved. Goods brought in under ToR relief cannot be lent, used as security, hired out or transferred to another person inside that period.
How long does a removal from France to the UK take?
Road freight typically takes 6 to 12 days from collection to delivery, with a dedicated vehicle at the shorter end and a shared load at the longer end, because a shared load waits for other consignments.
Do I pay VAT on a removal from France to the UK?
Under approved Transfer of Residence relief your household goods enter free of both customs duty and import VAT. That relief applies to the goods rather than to the removal service itself, and your written quote states exactly what it includes.
Conclusion
Moving from France to the UK is a significant life change, but with proper planning and understanding of the TOR requirements, you can make the process seamless. By working with experienced removal companies like Removals to France, you can ensure your belongings arrive safely and on time.
Whether you’re leaving behind the bustling streets of Paris or the sunny shores of Nice, the UK offers a new chapter full of opportunities. Bon voyage and best of luck with your move!