The United Kingdom has one of the clearest published rules for people moving in with their belongings: transfer of residence relief, set out on GOV.UK. The relief is for individuals, not companies, and it covers a move to Great Britain, or to Northern Ireland from outside the EU. O'Brien's Moving & Storage arranges moves overseas through Bekins and partner international carriers, and the HMRC steps below are the ones to line up with your shipping date.
The conditions HMRC sets
To qualify for normal residence relief, you must have been resident outside the UK for at least 12 consecutive months before the move, and you must import the goods within 12 months of coming to live in the UK. The goods may arrive in several consignments inside that year.
Each item must have been in your possession for at least 6 months before you moved, and it must be used in the UK for the same purpose as before. You cannot lend, hire out, use as security or transfer the goods within 12 months of the move.
ToR1 and the reference number
HMRC approval comes first. You submit a ToR1 form with details of the goods and supporting evidence, and HMRC replies with a reference number. That number goes on your import declaration, and GOV.UK says to give it to your agent or removal company before the goods are shipped. Without a valid reference you may be charged duty and fees.
Late claims exist as well. If duty was already paid and relief is granted later, GOV.UK points to form C285 or form C82 for the refund.
What is excluded
Holiday and secondary homes do not qualify for the relief, and students and people moving for marriage follow separate routes on the same GOV.UK page.
- Alcohol, tobacco and tobacco products.
- Commercial means of transport.
- Non-portable trade or professional instruments.
- Animals kept for retail, breeding or competition (household pets can qualify).
- Restricted goods such as firearms, which still need licenses.
Where the estimate and inventory help
The ToR1 asks for details of the goods and evidence behind them, and your removal company needs the reference number in hand. An itemized inventory and condition report before packing gives you a numbered record of what is going and what shape it is in. O'Brien's prepares one for every overseas household, along with an itemized written estimate.
Start with a free in-home estimate, which includes 10 free heavy-duty boxes yours to keep. See how our estimates work, or call 775-359-6683.
Planning order for a UK move
- Confirm that you meet the 12-month residence test.
- Choose which household items will ship and which stay in Sparks storage.
- Submit the ToR1 to HMRC and wait for the reference.
- Give the reference to your removal company before the goods leave.
- Keep the 12-month import window in view if goods ship in parts.