Moving back to the UK from Spain or France in 2026? Since Brexit, your household goods cross a customs border on the way home, just like they did when you left. The good news: most returning residents can bring their belongings into Great Britain free of import duty and VAT with Transfer of Residence relief (ToR1). This guide explains who qualifies, what to apply for, the customs steps on the EU and UK side, and what to pack.
Transfer of Residence relief (ToR1): who qualifies
According to GOV.UK guidance on transfer of residence, you can usually claim relief if:
- you have lived outside the UK for at least 12 consecutive months before moving back;
- you have owned and used the goods for at least 6 months before the move;
- you will use them in the UK for the same purpose as before (for example, household furniture stays household furniture);
- you bring them in within 12 months of coming to live in the UK (you can send more than one load).
After import, the goods cannot be lent, hired out, used as security or given to someone else for 12 months from the date you moved. HMRC can waive some time limits in exceptional cases, but not because of lack of money or space.
Apply before your goods travel
Apply to HMRC online with the ToR1 form before your belongings are shipped. HMRC gives you a ToR reference number, which goes on the UK import declaration. Without a valid reference you may be charged duty, VAT and administration fees, and your goods can be held at the border. Full-time students and people getting married use different relief codes and do not need a ToR1 form.
What is not covered
- Alcohol and tobacco products (Excise Duty applies).
- Commercial vehicles and non-portable work equipment.
- Goods from a second or holiday home.
- Restricted items such as firearms or protected species, which still need licences.
- Cars and motorbikes: relief may apply, but a permanently imported vehicle also needs a NOVA notification.
The customs steps for a removal from Spain or France to the UK
- Inventory. A numbered list of every box and item with a short description and value. See our guide on what to list on a customs inventory.
- EU export declaration. Your goods leave the EU, so an export declaration is made in Spain or France before departure.
- UK import declaration with ToR relief. Made using your ToR reference number, so no duty or VAT is due on qualifying goods.
- Safety and security data and border movement. The haulier submits the required entry data, and a GMR (Goods Movement Reference) is used to cross at Dover or the Channel Tunnel.
- Transit (T1) if needed. Some routes and loads move under a transit document between the export point and the UK border.
Most delays happen when the inventory is vague or the ToR reference is missing. Ask your removal company to check both before the vehicle sets off.
Practical tips for moving back
- Start the ToR1 application early, as soon as you know your moving date.
- Keep proof of your residence abroad (rental contract, padrón or attestation, utility bills) and of how long you have owned the goods.
- Sell or donate large items you will not need in the UK: they still need to be listed and cost space on the vehicle.
- Choose the right vehicle: a part load for a few boxes and furniture pieces, a full van for a whole home. Read part load or full van.
- Plan storage if your UK home is not ready yet.
Moving the other way later? Our free Moving Abroad Checklist covers the timeline step by step.
Moving home to the UK with MoveDay
MoveDay Removals brings homes back to the UK from Spain, France and the rest of Europe by road, with part load, full van and van with trailer options. We prepare the customs side for you: export and import declarations, ENS, GMR and T1 transit documents, and we check your inventory and ToR reference before collection. See our Spain removals, France removals and customs for removals pages, or get a free quote.
Website: https://movedayremovals.com
Phone: 07378 626882
Email: office@movedayremovals.co.uk
This article is general guidance, correct as of October 2026. Customs rules can change, so always check GOV.UK and HMRC before you move. Sources: GOV.UK: transfer of residence to Great Britain, GOV.UK: moving personal belongings to the UK.