ToR1: the form that can save your move to England thousands of euros
Since Brexit your household goods are formally an import: without relief you pay import duty plus VAT on everything in the lorry. The Transfer of Residence relief removes that — if you apply for it before the removal company sets off.
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Written and checked by Auke on , against the sources at the bottom. Is something no longer right? Report it below and I'll fix it.
Yes, your household goods can come to England tax-free, but not automatically. Since Brexit your household goods are formally an import into Great Britain, with import duty and VAT on everything that doesn't fall under a relief.
This is how you avoid that:
- The relief is called Transfer of Residence (ToR).
- You apply for it with the ToR1 form from HMRC, the British tax and customs authority.
- HMRC wants the application before the import.
The trap is the order. A removal company that can't quote a valid reference number at the border can have import duty and administration charges on your belongings passed on to you.
Who qualifies?
The relief exists for those who really make the UK their home, and the conditions follow from that.
| Condition | Time limit |
|---|---|
| You lived outside the UK | at least 12 consecutive months before the move |
| Your belongings were in your possession and use | at least 6 months before the move |
| You bring the belongings in | within 12 months of coming to live in the UK, also in several shipments |
| You don't lend, hire out, pledge or sell them | 12 months from your move |
| You use them for the same purpose as before | continuously |
The relief covers:
- your household and personal effects;
- bicycles, motorcycles and your car with trailer;
- a caravan or boat;
- household provisions;
- pets.
Outside the relief are alcohol and tobacco, commercial vehicles and non-portable instruments for your profession. And whatever comes from a second home or holiday home doesn't count.
Whoever has lived in the Netherlands for at least a year meets the first condition. The second is harder: whatever you bought in the last six months before the move falls outside it.
What do you need for the application?
The application runs online with HMRC, with an account you create at the start. You provide:
- A list of what you're bringing. It can be practical: you don't need to name every book or item of clothing, numbers may be estimated, and a typed document, a spreadsheet or a photo of a handwritten list is fine. Purchase prices, values and brands aren't needed.
- The photo page of your passport.
- Proof of your UK address no more than 3 months old: a bank statement, utility bill, mortgage or rental agreement. If you don't have an address yet, a statement from the person you'll be living with plus their proof of address will do, or a booking of temporary accommodation, such as a hotel.
- Proof of your Dutch address no more than 6 months old.
- Per animal the passport number, and per vehicle the year of manufacture, make, model, chassis number, registration number, the date and country of the registration certificate, and the purchase date.
After submitting you can make additions to an application, but you can no longer amend it. So check it before you press send.
What do you do with the reference number?
After approval you get a unique reference number. That is the whole point of the exercise. Your removal company or its customs agent puts it on the import declaration, together with customs procedure code 40 00 C01. They may then declare all your personal items under a single commodity code, except excise goods and prohibited or restricted goods.
Pass the number on as soon as you have it, with a description of the goods and whatever falls outside the relief.
First the number, then the lorry. HMRC puts it plainly: apply for the reference number before your goods are shipped. If your removal company can't quote a valid number on the import declaration, you may be billed for import duties and administration charges on your own sofa, bed and books.
And if you drive yourself, or you're late?
Whoever moves their household items in a van themselves instead of through a removal company must, according to HMRC, check additional requirements. The ordinary "nothing to declare" channel is meant for personal goods within your personal allowance, not for a complete household. Take your reference number with you and show it if customs asks for it.
If you were charged after all while you were entitled to the relief, you can still apply for ToR afterwards. If it is granted, you claim back the import duties paid:
- with form C285 if a full declaration was made;
- with form C82 if you declared the goods through the online service for passengers.
Finally, choose a removal company that regularly drives to the UK. Whoever looks puzzled at "ToR" or a reference number leaves you to do the homework they should know. If the car comes along, it goes in the same application.
In Vertrekklaar this is phase 4 of 5 of the journey, step 4.1: the same steps, but for your situation — in your order, tickable, and with the deadlines watched. See the whole journey to England or go straight to step 4.1 in the open plan.
What this rests on
The facts in this article come from these official pages. Rules change. When in doubt, go by the source, not this article.
- HMRC — transfer of residence to Great Britain — gov.uk
- HMRC — application for transfer of residence relief (ToR1) — gov.uk
- HMRC — declaring personal goods on entry, and the extra requirements if you move your household items yourself — gov.uk
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