Moving to England: understand ToR1 before you ship

What ToR1 actually does

ToR1 is HMRC’s application for Transfer of Residence relief on eligible belongings when you move or return to the UK. It concerns customs charges; it is not a visa or a moving reservation. You must obtain HMRC approval before claiming the relief. The normal conditions include residence outside the UK for at least 12 consecutive months, possession of goods for at least six months, and importing them within 12 months of the move. Exceptions and restrictions apply. Check the linked HMRC eligibility guidance for your circumstances.

Prepare a clear application pack

HMRC asks for an item list, passport information and evidence of the address you are leaving and your UK accommodation. Its guidance explains alternatives when your permanent UK address is not yet available. Ordinary grouped belongings can be listed together; you do not need to name every book. Refer to HMRC’s application page for the precise evidence and accepted dates.

For your own planning, use one master inventory with a version date. Mark items you will carry personally, send by air, ship by sea or leave behind. Give the moving team the current version so the packing plan and the paperwork do not drift apart.

Returning to the UK still needs planning

Returning citizens should check the relief criteria rather than assuming a passport settles eligibility. Full-time students have a different relief process and HMRC says they do not need ToR1 for that student relief. The official guidance also distinguishes Northern Ireland movements; this article focuses on planning a move to England.

Tell your clearance representative about unusual circumstances early. A recently purchased furniture set, business stock or an item belonging to somebody else deserves a specific question, not a vague entry in a household box. Keep written answers with your shipment records.

Separate the arrival dates

Your flight, the shipment’s arrival and delivery to your home are three different milestones. Ask for an estimated transport window and identify which stages depend on customs release or local access. Do not arrange a fixed delivery around a sailing estimate alone.

Create a first-weeks suitcase for daily life while your shipment is travelling. At the destination, check stairs, doorways, parking and any building booking requirements. Measure large furniture against the actual property; a room photograph is not enough to establish whether a wardrobe can turn on the stairs.

Questions to settle before collection

Ask who prepares the import declaration, how approval information reaches that person, and which charges are included in your quote. Request a clear explanation of inspections, storage, handling and redelivery if the shipment cannot be released or delivered as planned.

Kratos can help plan the moving scope and discuss your UK route. Customs approval remains with the authorities; transport dates and destination arrangements should be confirmed for your particular shipment.