On 1st January 2021, HMRC launched the UK ToR (Transfer of Residence) Form, allowing applications now to be made through a new, purpose designed digital platform to replace the historic uploading of information via the Chief system. On Friday 8th January 2021 representatives of the BAR attended a virtual demonstration of the new digital platform with officers of HMRC, and our summary findings are as follows;
Application for transfer of residence relief (ToR1) Use this form to apply for transfer of residence (ToR) relief when moving or returning to the UK. This form should be used to claim relief from customs charges due on personal belongings and other goods, when transferring a place of residence to the UK. It is also used to declare goods, before they’re shipped to the UK. You cannot claim relief on alcohol or tobacco products, the form is for claiming relief on vehicles, animals, used household and personal effects. You must use this form when you transfer your normal place of residence to the UK and to obtain approval from HMRC prior to importing goods.
We suggest that the form should be submitted at least 14 days prior to the planned date of collection. The application form can be found via the following link;