Dimond Movers

Transfer of Residence Relief (ToR1)

Customs services only — transport and removals are not included.

In short: ToR1 is HMRC's application for Transfer of Residence relief, which can let eligible people moving their normal place of residence to the UK bring in personal belongings without paying customs duty and import VAT.

ToR1 is a UK relief. It applies when you move your home to the UK from outside it, and HMRC decides each application. If approved, HMRC issues a ToR reference that is used when your belongings are declared.

Dimond Movers helps you prepare a clear, complete application. We do not decide eligibility and cannot guarantee approval; HMRC's conditions apply.

Who it is for

HMRC's conditions are set out in its Transfer of Residence guidance. In broad terms, they look at how long you have lived outside the UK, whether the goods are your own used personal belongings, and whether they are brought in within the permitted period around your move. Goods brought in under relief generally must not be sold, lent or hired out for a set period after import. Read the current HMRC conditions before applying, as they decide the outcome.

HMRC states that if you are moving from the EU to Northern Ireland, you do not need to apply for ToR relief. Moving to an EU country from the UK is handled by that country's own relief, not by ToR1.

What HMRC asks for

  • A list of the items you are bringing. HMRC says you do not need to list every individual book or piece of clothing; estimated numbers in groups are acceptable, and a table is easiest to read.
  • Your passport photo page (or, for military personnel without a passport, NATO or moving orders).
  • Proof of a UK address from the last three months, or evidence of where you will stay if you do not yet have one.
  • Evidence that you lived outside the UK, as described in HMRC's guidance.
  • If an agent applies for you, a letter of authority signed by you.

Before or after shipping

HMRC allows you to declare goods before they are shipped to the UK. Applying early gives time to answer any HMRC questions before your belongings arrive, which is usually less stressful than resolving them at the border.

Documents usually needed

  • Grouped item list (typed, spreadsheet or photo of a handwritten list)
  • Passport photo page
  • Proof of UK address (or of temporary accommodation)
  • Evidence of residence outside the UK
  • Signed letter of authority if an agent applies

Common mistakes to avoid

  • Including new goods or items for sale, which ToR does not cover.
  • Uploading individual photos of every item instead of a list.
  • Applying for ToR1 when moving from the EU to Northern Ireland.
  • Applying so late that HMRC questions delay the release of belongings.

Timing

HMRC processes ToR1 applications on its own timescales and may ask for more information. We cannot promise a decision date.

Frequently asked questions

Is ToR1 a UK or EU relief?
ToR1 is a UK (HMRC) relief for people moving their residence to the UK. EU countries have their own reliefs for people moving there.
Do I need to list every item?
No. HMRC says you can group items and estimate numbers, such as cutlery or books. You do not need original costs, current values or brands.
Do I need ToR1 if I am moving from the EU to Northern Ireland?
HMRC states that people moving from the EU to Northern Ireland do not need to apply for ToR relief.
Can Dimond Movers guarantee my application is approved?
No. HMRC decides every application. We help you prepare it clearly and completely.

Official sources

Requirements are set by HMRC and EU customs authorities and can change. This page is general guidance, not legal advice. Last reviewed: .