What is Transfer of Residence (ToR)?
If you’re planning to change your country of residence to the UK and are sending unaccompanied personal effects, you must submit customs documentation to HMRC as part of the Transfer of Residence process.
Transfer of residence (ToR) is a process where individuals change their country of residence, which can happen for various reasons, such as work, retirement, or lifestyle changes. When relocating to the UK, you need to apply for a “Transfer of Residence” which, if approved, grants duty and tax-free entry for your household effects (and vehicles if applicable) into the UK. This relief applies to all your used household effects, except certain commodities like alcohol and tobacco.