ToR1 Application Requirements
for Moving to the UK
To apply for Transfer of Residence Relief (ToR1) when moving to the UK, the following conditions must be met:
You must have lived outside the UK for at least 12 consecutive months before relocating.
Your personal belongings must be shipped to the UK within 12 months after you begin living there.
All shipped items must be for personal use and must have been owned and used for at least 6 months prior to shipment.
These items must not be lent, sold, rented, or transferred to others within 12 months.
The items must also retain the same purpose after arrival in the UK as they had before moving.
Most personal belongings, private vehicles, and pets are eligible for tax relief.
However, tobacco, alcohol, and vehicles intended for commercial use are not eligible for tax exemption.
Tools used by tradespeople such as decorators or electricians must be declared separately.
Overview of the UK Customs
New Procedure
For customers planning to import household goods into the UK, the UK customs authority no longer uses the traditional C3 form. Instead, all applicants must submit a ToR1 application through the HMRC online system. You may refer to the official UK government website for details: https://www.gov.uk/guidance/application-for-transfer-of-residence-relief-tor1
Required Documents
for ToR1 Application
Before starting your ToR1 application, you should prepare and scan the following documents:
a) A copy of your passport.
b) Proof of Hong Kong address (a utility bill issued within the last 6 months).
c) A detailed inventory list of shipped items, including your name and signature, clearly listing the types of goods included in the shipment. Hong Kong Relocation Centre (HKRC) provides free consultation and assists clients in preparing this inventory.
d) Proof of UK address. You must provide recent documents (usually within the last 3–6 months) showing your name and address. If you do not yet have a permanent UK address, temporary accommodation proof is required. Acceptable documents typically include one or more of the following: utility bills such as electricity, water, or gas bills showing your name; bank statements showing your name and address; tenancy agreements, purchase agreements, or mortgage documents; government-issued identification such as a driving licence or voter registration; or property tax receipts if you own property.
Steps to Complete
the ToR1 Online Application
First, carefully review the ToR1 application form on the official UK government website.
Then, complete each section of the form according to the guidelines and upload all required documents prepared in advance.
After submission, you will need to wait for approval. The standard processing time for ToR1 is approximately two weeks, although some applications may take longer. Delays are commonly caused by incomplete or incorrect information, invalid supporting documents, or a high volume of applications leading to longer processing times by UK customs.
Once your ToR1 application is approved, you will receive an approval letter by email containing a Unique Reference Number (URN). This number must be presented to UK customs during clearance as proof of your approved application.
You must also provide this approval letter to your international moving company so they can declare your shipment to customs on your behalf.
By understanding the UK customs ToR1 application process for transfer of residence, you can ensure your personal belongings are imported into the UK safely and legally when relocating from Hong Kong. Whether you are moving as an individual or with your family, proper preparation and understanding of the latest regulations will help you avoid unnecessary delays and complications. We hope this guide helps you better prepare for your international move.
For more information or professional advice on overseas moving services, please contact Hong Kong Relocation Centre (HKRC). We are happy to assist you.
Entrust your move to us with confidence. We wish you a smooth and successful relocation to the UK and Europe.
About Us
Hong Kong Relocation Centre (HKRC)
http://hkmover.com
Your preferred choice for international relocation, overseas moving, corporate office relocation, and storage and logistics services.
We are a true door-to-door, one-stop international and local moving expert. Our international relocation team has over 20 years of experience, providing comprehensive sea freight and air freight moving services, as well as local moving solutions. Our services meet international standards and include a dedicated relocation consultant to manage your move from start to finish. We deliver customized, efficient, safe, and cost-effective overseas moving solutions with transparent pricing.
Our international moving services cover more than 180 countries worldwide. Whether you are relocating to Australia, the USA, or Canada, or to European countries such as the UK, France, Germany, Portugal, Spain, the Netherlands, Switzerland, Ireland, Belgium, Italy, and Greece, as well as Taiwan and Japan, Southeast Asia including Malaysia, Singapore, and Thailand, or Middle Eastern regions such as the UAE and Dubai, we can tailor sea freight and air freight solutions to suit your needs.
We are also a preferred partner for corporate office relocation, international staff relocation, and overseas vehicle shipping. We provide true door-to-door, one-stop international relocation services for businesses. With a logistics network covering over 180 countries, along with our own warehouses, trucks, and professional logistics team, each project is managed by a dedicated specialist. Our tailored solutions help reduce moving costs and provide multiple advantages for your business relocation.
As a high-quality local logistics and moving company, we also offer domestic cargo transportation, warehousing and logistics management, office relocation, warehouse and retail shop moving services. We specialize in customized commercial logistics solutions that are fast, safe, and cost-effective. We serve a wide range of clients including corporations, organizations, international brands, wholesalers, retailers, and e-commerce businesses. Our comprehensive logistics services include loading and unloading, storage, order fulfillment, delivery and distribution, office and warehouse relocation, dismantling, and disposal of unwanted items.
You are welcome to contact our consultants for enquiries. We provide free consultation, free initial quotations, and free on-site quotation services.