A new application form is now required for private individuals who wish to import goods when moving to the UK – Transfer of Residence (UK ONLY – not for moving goods into Europe).
The new application form is called ‘ToR01’, it should be completed online, printed off and signed and emailed to the National Clearance Hub, (NCH) with all supporting documents to prove qualification for the relief to - email@example.com
If you are unable to do an email application, then the application and supporting documents can be sent by conventional Post or Courier: HM Revenue and Customs National Clearance Hub Ralli Quays 3 Stanley Street SALFORD M60 9LA
Failure to obtain the ToR01 before the arrival of your effects will potentially incur considerable demurrage and quay rent charges, if the effects cannot be cleared due to the unavailability of an authorisation number.
Due to the changes, there may be delays on shipping, coupled with handling and storage charges at origin for last minute bookings or shipments from countries with relatively short shipping times, if procedures have not already begun.
Basic conditions to qualify for the Transfer of Residence Relief:
Move from a country outside the European Union (EU) to the UK, in order to live in the UK. You’re thereby transferring your normal place of residence to the UK
Have lived outside the EU for at least the last 12 consecutive months
Have used and had possession of the goods for at least the last 6 consecutive months
Have used the goods and will continue to use them in the new place of residence in the UK for at least the next 12 months
Be importing the goods within 12 months of coming to live in the UK
Not lend out, pledge, give away, hire out or transfer the goods within the first 12 months after the date on which they were imported.
The relief does not apply to:
Tobacco and Tobacco products
Articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts.
The following documents are examples of those that could / should be enclosed with your application:
A copy of your passport, including your visa if necessary
Proof of registration this document should show you’ve taken up residence in the UK, and the date on which you did so. You may also send some other, comparable document which provides reasonable evidence for this purpose.
Two signed lists of goods, state the goods you wish to import on this list
Invoices, proofs or guarantee etc. for the goods you wish to import (commercial documents)
Proof of ownership of any motor vehicles, invoice purchase receipt, copy of registration documents and proof of use for 6 months such as service bills insurance or local vehicle tax documents.
Enclose copies of any documents which show you’re going to live in the UK, for example;
Your employment contract
Your employer’s statement
Your work permit
Your tenancy or purchase agreement for the home you plan to live in
The HMRC are looking for evidence to support how long you have owned these goods, so they are requesting proof of purchase receipt / guarantees to confirm the period of ownership.