Transfer of Residence Relief for Moves to the UK
If you are moving your main home to the UK, Transfer of Residence relief may allow qualifying household goods, personal belongings and vehicles to be imported without duty and import VAT. The relief must normally be approved and the conditions met before the customs declaration is completed.
We are Cartwright Customs Services
Cartwright CS Ltd is a UK customs broker and customs agent based in Southampton, Hampshire. We support businesses, freight forwarders, hauliers and private clients with customs declarations, border documents and practical coordination across the UK and Europe.
Our approach is simple: gather the right information early, explain what is needed in plain English and keep the customs paperwork connected to the real movement of the goods.
What this service covers
- Initial eligibility and timing checks
- Guidance on the HMRC ToR1 application and evidence
- Personal-effects customs declarations using an approved relief reference
- Household goods, personal property and qualifying vehicle imports
- Coordination with removals companies, shipping lines and depots
- Advice where goods arrive in separate shipments
- Support with items that fall outside the relief
- Eligibility, authorisation and documentary requirements depend on the goods, route and circumstances of each movement.
Who we help
- Individuals relocating their main residence to the UK
- Returning UK nationals after living abroad
- Employees transferring to a UK role
- Families shipping household goods in stages
- Removals companies handling UK destination clearance
Why this service matters
ToR relief is based on residence, ownership and use, not nationality. Applicants generally need to show they lived outside the UK for the required period, possessed and used the goods before moving and will continue to use them after import. Conditions and restrictions apply to certain goods.
How Cartwright CS helps
We help you understand the evidence and shipment information needed, then connect the HMRC approval to the customs declaration and arrival process. We flag problem items early, including alcohol, tobacco, commercial stock and vehicles without sufficient ownership or use evidence.
Common challenges we solve
- Goods shipped before the ToR application is approved
- Insufficient proof of overseas residence
- Import of road vehicles and yachts under ToR
- The applicant and shipping consignee names do not match
- Several shipments arriving through different ports
- Restricted items included in the household inventory
How the process works
- Prepare and submit the ToR1 application with supporting evidence.
- Confirm your move date, residence history and shipment plan.
Once HMRC has approved your Transfer of Residence application, send us the ToR approval reference, a detailed inventory of the goods being shipped and the relevant transport documents, such as the bill of lading, air waybill or road transport details.
We also require the importer's details, UK delivery address and confirmation of any goods that need separate treatment, such as alcohol, tobacco, commercial goods or vehicles.
For vehicles, please provide the make, model, year, VIN or chassis number, registration details and available ownership and use evidence.
We review the documents against the approval and shipment before preparing the import declaration. Where information is incomplete, we explain what is still required.
- We check the goods and prepare the import declaration.
- We coordinate with the carrier or removals company for release.
- For a vehicle, complete any required NOVA step after import.
Why choose Cartwright CS
We start with the evidence because Transfer of Residence relief depends on the person's move and how the goods were owned and used. We explain the ToR1 approval and inventory requirements and identify items that may need separate customs treatment.
We then link the HMRC approval, where granted, to the correct declaration and shipment details. This helps movers and removal agents identify missing documents before goods arrive.
Location and coverage
We are based in Southampton, close to Southampton and Portsmouth, and support customs movements across the UK. Depending on the service and route, we can assist with movements through Southampton, Portsmouth, Dover, Felixstowe, Tilbury, London Gateway, Liverpool, Grangemouth, Immingham, Harwich and other UK locations, as well as coordinated European movements.
Frequently asked questions
Who can claim Transfer of Residence relief?
People transferring their normal place of residence to the UK may qualify if the residence, ownership, use and timing conditions are met.
How long must I have lived outside the UK?
The standard rule normally requires your normal residence to have been outside the UK for at least 12 consecutive months.
How long must I have owned and used the goods?
Most goods must normally have been possessed and used for at least six months before the move. Specific exceptions and restrictions apply.
Can a vehicle be included?
A qualifying private vehicle can be included if the conditions are met and supported by ownership, use and registration evidence.
Does the ToR approval clear the shipment?
No. The approval supports the relief claim, but a customs declaration and carrier release process are still required.
What documents does Cartwright need to clear my household goods?
We normally need your HMRC ToR approval reference, household inventory, shipping documents, importer details and UK delivery address. Vehicle shipments require additional identification and ownership information.
The documents used to apply for ToR1 are not necessarily the same as those required to clear the actual shipment. HMRC determines eligibility and approves the relief; Cartwright prepares the customs declaration using the approval and shipment information supplied.
Moving your main home to the UK?
Contact Cartwright CS before shipping for a clear ToR document list and customs plan.