Moving to the UK from abroad? The good news is that you may be able to bring your household belongings in without paying import duties and tax. The bad news is that you only get this if you apply correctly before your goods ship. The scheme is called Transfer of Residence (ToR) relief, and getting it wrong can mean an unexpected bill at the port.
Here’s a plain-English guide to how it works in 2026, with links to the official GOV.UK pages so you can check every point yourself.
Who can claim Transfer of Residence relief?
According to HMRC’s guidance on transfer of residence, you can usually claim if:
- you have lived outside the UK for at least 12 consecutive months before your move
- you have owned and used your belongings for at least 6 months before moving (different rules apply if you’re moving for marriage, a civil partnership or study)
- you bring the goods in within 12 months of coming to live in the UK
What isn’t covered?
ToR relief covers everyday household and personal belongings, but HMRC excludes:
- alcohol
- tobacco and tobacco products
- commercial vehicles
- non-portable equipment used for your trade or profession
Not sure what else needs care at the border? See our UK Customs Guide 2026: What You Can and Can’t Transport.
How to apply: the ToR1 form
You apply online using the ToR1 application on GOV.UK. Apply before your belongings are shipped, because your ToR reference number needs to go on the import declaration. HMRC asks for:
- a list of the items you’re bringing (typed, a spreadsheet or photos are fine)
- the photo page of your passport
- proof of your new UK address (for example a bank statement, utility bill or tenancy agreement)
- proof of your previous address abroad
- vehicle details, if you’re bringing a car
- animal health certificates or pet passports, if relevant
HMRC doesn’t publish a set processing time, so apply as early as you can. A removals company that handles international moves can sort out the customs declaration for you once you have your reference number.
The 12-month rule after you arrive
Goods brought in under ToR relief cannot be lent, hired out, used as security or given to someone else for 12 months after your move. If you break this rule, you may have to pay the import duties and tax after all.
What happens if you don’t apply?
Without an approved ToR reference on the declaration, HMRC says you could be charged import duties and administration fees. Your shipment could also be held at the port while it’s sorted out, which is the last thing you need on moving day.
Moving to Northern Ireland?
If you’re moving from the EU to Northern Ireland, you don’t need ToR relief. GOV.UK explains the Northern Ireland rules here.
For HR and relocation managers
If you’re relocating staff to the UK, add a ToR1 application to your onboarding checklist as soon as the move date is set. A missing ToR reference is an easy way to end up with a delayed shipment, and it’s simple to avoid.
Need a hand?
MoveDay Removals is a Kent-based removals company with experience in international moves and UK customs. We can help you plan your move, prepare your paperwork and get your belongings home without surprises. Get in touch for a free quote.
This article is general guidance, correct as of September 2026, and isn’t legal or tax advice. Always check the latest rules on GOV.UK before you move.