Moving to the UK from Europe: Understanding TOR (Transfer of Residence) Requirements
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Transfer of Residence relief lets you bring 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 import them within 12 months of coming to live here. You apply free of charge on form ToR1.
Moving to the UK from a European country can be an exciting yet complex process, especially when it comes to understanding customs regulations and tax reliefs. One key aspect to consider is the Transfer of Residence (TOR) scheme, which allows individuals relocating to the UK to import their personal belongings without paying customs duties or import VAT, provided certain conditions are met. This article will guide you through the TOR requirements and outline the European countries to which these rules apply.
What is the Transfer of Residence (TOR) Scheme?
It is a relief you apply for, not a tax you reclaim later. Once HMRC approves your application your shipment is declared under customs procedure code 40 00 C01 and clears without duty or import VAT. Without approval the same shipment is treated as a normal commercial import and charged accordingly.
The TOR scheme is a UK government initiative designed to help individuals moving to the UK from abroad to bring their personal belongings tax-free. To qualify, you must meet specific criteria, including proof that you have lived outside the UK for at least 12 months and intend to live in the UK for a minimum of 12 months.
The scheme applies to household goods, personal items, and vehicles, but excludes prohibited or restricted items such as firearms, certain plants, and illegal goods.
Key TOR Requirements
There are five conditions: 12 consecutive months living outside the UK, goods in your possession for at least 6 months, arrival within 12 months of your move, an itemised inventory, and a customs declaration. The six-month ownership rule is the one most people have never heard of.
To benefit from the TOR scheme, you must provide the following:
- Proof of Residence Abroad: Evidence that you have lived outside the UK for at least 12 months. This could include utility bills, rental agreements, or employment contracts.
- Intent to Reside in the UK: Proof that you plan to live in the UK for at least 12 months. This could be a job contract, tenancy agreement, or mortgage documents.
- Inventory of Goods: A detailed list of all items you are bringing into the UK, including their value and description.
- Timing of Import: Your belongings must arrive within 12 months of your move to the UK. If they arrive later, you may need to provide additional evidence to justify the delay.
- Customs Declaration: You must declare your goods to UK customs, either online or through a customs agent.
| Condition | The rule | What proves it |
|---|---|---|
| Time outside the UK | Resident outside the UK for at least 12 consecutive months before you move | Utility bills, rental agreements or employment contracts |
| How long you have owned the goods | In your possession for at least 6 months before you move | Receipts, insurance documents, or the inventory itself |
| When the goods arrive | Imported within 12 months of coming to live in the UK | Shipping documents and the dates on your approval |
| What you may do with them | Not lent, used as security, hired out or transferred to anyone else for 12 months from the date you moved | Nothing to supply, a condition you keep |
| The paperwork | Form ToR1, free, submitted before the goods ship or after they arrive | An itemised, valued inventory of everything in the shipment |
How to Apply for TOR Relief
Apply on the government ToR1 form. It is free, you can submit it before your goods are shipped or after they arrive, and it needs proof you lived outside the UK, proof you are settling here and an itemised inventory. Approval comes back as a reference you give to whoever clears the shipment. Our removals to the UK page covers the move itself.
- Check Eligibility: Ensure you meet the residency and timing requirements.
- Prepare Documentation: Gather proof of residence abroad, intent to reside in the UK, and an inventory of goods.
- Submit Your Application: Apply online through the UK government’s TOR1 form or work with a customs agent to handle the process.
- Await Approval: Once approved, you can import your goods without paying customs duties or VAT.
What does ToR relief not cover?
Alcoholic drinks, tobacco and tobacco products, commercial means of transport, and non-portable equipment you need for your trade or profession all fall outside the relief. Household effects, furnishings, personal vehicles, pets and portable professional instruments are covered. Anything excluded is not banned, it simply pays duty and VAT at the normal rate.
There is also a condition that applies after your goods arrive. For 12 months from the date you moved, goods brought in under the relief cannot be lent, used as security, hired out or transferred to another person. If you need to do any of those inside that period, tell customs first. Personal vehicles are covered by the relief, and our vehicle shipping page explains how a car or motorcycle travels alongside a household shipment.
European Countries Covered by TOR
The TOR scheme applies to individuals moving to the UK from all European countries, including EU member states, non-EU European countries, and the European Economic Area (EEA). Below is a list of all European countries to which TOR applies:
EU Member States
Transfer of Residence relief depends on where you have been living rather than which passport you hold, so it covers a move to the UK from anywhere in Europe. The lists below name all 27 EU member states and the non-EU countries of Europe, including Norway, Switzerland, Iceland, Turkey and the western Balkans. A British citizen returning after a year or more abroad qualifies on the same terms.
Non-EU European Countries
- Albania
- Andorra
- Belarus
- Bosnia and Herzegovina
- Iceland
- Kosovo
- Liechtenstein
- Moldova
- Monaco
- Montenegro
- North Macedonia
- Norway
- Russia
- San Marino
- Serbia
- Switzerland
- Turkey
- Ukraine
- United Kingdom (for individuals returning after living abroad)
- Vatican City
Tips for a Smooth Move
Start the application as soon as you have a moving date, because approval is what releases your shipment and a delay there costs storage. Keep every document that proves where you were living, and write the inventory before the packers arrive rather than after.
- Plan Ahead: Start gathering documentation and preparing your inventory well in advance.
- Hire Professionals: Consider working with a removal company experienced in international moves and customs procedures.
- Check Restrictions: Ensure none of your items are prohibited or restricted by UK customs.
- Stay Organised: Keep all your documents in one place for easy access during the application process.
Transfer of Residence relief: frequently asked questions
What is Transfer of Residence relief?
A UK relief 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.
Who qualifies for ToR relief?
Anyone transferring their normal home to the UK who has been resident outside the UK for at least 12 consecutive months. It applies whatever passport you hold, including British citizens returning after a year or more abroad.
How long must I have owned my belongings?
At least 6 months before you move. Goods you bought shortly before leaving do not qualify, which is the condition that catches most people out.
When do my goods have to arrive in the UK?
Within 12 months of you coming to live here. If they arrive later you may be asked to justify the delay, so tell your coordinator early if your shipment is going into storage first.
What does ToR relief not cover?
Alcoholic drinks, tobacco and tobacco products, commercial means of transport, and non-portable equipment for your trade or profession. Household effects, furnishings, personal vehicles, pets and portable professional instruments are all covered.
Can I sell or lend the goods after they arrive?
Not within 12 months of the date you moved. Goods imported under the relief cannot be lent, used as security, hired out or transferred to another person inside that period without telling customs first.
How do I apply, and what does it cost?
On the government ToR1 form, free of charge. You need proof of residence abroad, proof you are settling in the UK, and an itemised, valued inventory of everything in the shipment.
Which European countries does ToR cover?
All of them, EU and non-EU alike, because the relief depends on where you were living rather than on your nationality. Moving from the EU to Northern Ireland is the one case that needs no ToR application.
Conclusion
Moving to the UK from a European country can be a seamless process if you understand the TOR requirements and prepare accordingly. By providing the necessary documentation and adhering to customs regulations, you can bring your personal belongings to the UK tax-free. Whether you’re relocating from France, Germany, Spain, or any other European country, the TOR scheme is designed to make your move as smooth as possible.
For more information or assistance with your move, contact our team of experts today!
This article is intended for informational purposes only and does not constitute legal or professional advice. For specific guidance, contact us and our experienced team will be happy to provide you with help and support during the TOR application process.