Moving to the UK from Europe: Understanding TOR (Transfer of Residence)

Planning an international move to the UK? Understanding Transfer of Residence (TOR) relief could save you money on customs charges when bringing your household belongings with you.

Who is eligible for TOR relief?

Although individual circumstances can vary, most people moving their normal place of residence to the UK will need to meet the following conditions:

1. You have lived outside the UK for at least 12 consecutive months

You must have been resident outside the UK for at least 12 consecutive months before moving to Great Britain.

2. You have owned and used your belongings for at least six months

The household goods you are importing must generally have been in your possession and used for at least six months before your move.

This means newly purchased furniture, appliances and other items may not qualify for relief.

3. You intend to use your belongings in your new UK home

The goods must be for your personal use or household needs and must continue to be used for the same purpose as before your move.

4. Your belongings must arrive within the permitted timeframe

Your household goods must normally be imported within 12 months of the date you move to the UK.

5. You agree to keep your imported belongings

For 12 months following your move, goods imported under TOR relief must not be sold, lent, hired out, used as security or transferred to another person.

If you meet these conditions, you may be eligible to apply for TOR relief.

What items can be included?

TOR relief generally covers personal belongings and household effects that you would normally take with you when relocating to another country.

Examples include:

• Sofas, beds, wardrobes and other furniture.

• Dining tables, chairs and household furnishings.

• Televisions, computers and electrical appliances.

• Clothing, shoes and personal effects.

• Kitchen equipment, crockery and household utensils.

• Books, ornaments, pictures and personal collections.

• Bicycles and certain privately owned vehicles.

There are some exclusions and restrictions. For example, alcohol, tobacco and tobacco products are not covered by normal TOR relief. Certain restricted goods may also require additional licences or documentation.

If you are unsure whether a particular item can be included, it is always best to check before your removal takes place.

Frequently Asked Questions About TOR

Do I have to pay customs duty when moving my furniture from Europe to the UK?

Not necessarily. If you meet HMRC’s Transfer of Residence requirements and receive approval, your qualifying household belongings can normally be imported without customs duty and import VAT.

Can I apply for TOR before I have a UK address?

Yes. You do not necessarily need to have secured permanent accommodation before applying. HMRC accepts alternative evidence, such as confirmation from the person you will be staying with or details of temporary accommodation.

Do I need to list every individual item?

You must provide an inventory of your belongings, but you do not need to list every individual item separately. For example, you can group items together as kitchen utensils, clothing, books or crockery, with estimated quantities.

Can I ship my belongings before my TOR application is approved?

You should obtain HMRC approval before your goods are shipped. This helps ensure that your removal can be declared correctly and avoids potential customs complications.

What if I have recently purchased some furniture?

New items that you have owned and used for less than six months will generally not qualify for TOR relief. These items may need to be declared separately and could be subject to import charges.