Aberdeen (head office)
- Barclayhill Place
- Aberdeen, UK
- AB12 4LH
Transfer of Residence (TOR) To the UK
If you are relocating from outside of the EU to the UK, you will need to go online to apply for a “Transfer of Residence” which if approved will grant duty / tax free entry for your household effects (and vehicle(s) if applicable) into the UK. This will be applicable for all your used household effects as long as they meet the relevant criteria with the exception of certain commodities such as alcohol and tobacco.
Clark & Rose recommends that you start the customs clearance process as soon as you have confirmed your move. This is because HMRC (UK Customs) frequently have to process a large number of applications, which means instead of waiting the stipulated 14 days for a reply – you can be left waiting for up to 6 weeks during peak moving season (June-September) to receive a response to your application.
What are my options?
The majority of people moving for work or personal reasons are likely to qualify for duty and tax free clearance via TOR (Transfer of Residence). There are however circumstances in which ToR relief isn’t applicable and duty or VAT may be payable on importation. Clark & Rose can assist regardless of which situation may apply and if you would like assistance and advice please don’t hesitate to contact us for further information.
How do you start your TOR application?
Please follow the link below to start your TOR application:
Once the form has been completed, it needs to be printed, signed and mailed / emailed to the below address with the requested enclosures (these will depend on what has been declared on the application) we strongly recommend email application for the quickest approval:
HM Revenue and Customs
National Clearance Hub
3 Stanley Street
You will require the following information to complete the application:
In addition to the above, you will need to enclose several enclosures as evidence, these are as follows:
Important: Please make sure the size of any attachments does not exceed 6MB as this will result in a failed application. Once you have sent the application you should get an automated response to say it has been received, if you do not receive this within 24 hours of sending please call the TOR helpline – 0300 322 7064 (option 4), to check and confirm they have received your application.
I’ve submitted my application – what next?
Once approval is granted, HMRC will provide a Unique Reference Number (URN) which will need to be passed onto us at Clark & Rose along with a valuation for customs purposes for the entire shipment. We’ll then use these to clear your shipment through UK customs. Please note the valuation is for Government statistical purposes only.
It’s essential that you send us your URN as soon as you’ve received it, equally if you have not received it and your packing date is approaching please contact the TOR helpline on the number above and notify your moving consultant in case we have to arrange a contingency plan.
What should I be declaring?
If you are planning to import anything which you would not consider to be a typical household item, please talk to your removal consultant prior to starting your application, it might save you a lot of time and hassle in finding out if the item is prohibited or subject to tax / duty.
Can Clark & Rose arrange the application on my behalf?
Unfortunately not, we are not permitted to do so. It must be completed by the person(s) moving. Remember, this is a personal declaration so you are responsible for making sure the information is correct, however we are always on hand to provide guidance so please do not hesitate to check any points with us prior to submitting.
I’m not moving for a while yet or my date is not decided should I really be completing this application so early?
Your URN is valid for up to a year after you arrive in the UK and 6 months in advance of your arrival. As it can be a lengthy process we would recommend you submit your application as soon as you possibly can, providing you have all the information required.
How long will it take to get a reply?
Out with peak moving season (June to September), we have seen applications processed in less than 24hrs however during the summer months, it has taken as long as 6 weeks. This level of unpredictability is why we recommend that your application is sent as soon as possible to stand the best chance of avoiding delays.
Is there anything Clark & Rose can do to help speed up my application?
If your date is fast approaching and you haven’t received your URN, please contact HRMC via the ToR helpline. Please also let your moving consultant know and send us a copy of your application along with the enclosures so that if possible we are in a position to make enquiries to HRMC on your behalf. Please note we can only do this in certain circumstances so it is best to discuss this with your move consultant.
How do I know if I qualify for the TOR?
You must have lived outside the UK for at least 12 consecutive months and the your personal effects must have been in your procession for at least 6 months. The effects must arrive within 1 year of your arrival in the UK and you must maintain your ownership of them for at least 1 year after this. Please note, this is only applicable to household items. If you are moving alcohol / tobacco and certain other classes of items duty and taxes will be applicable for this part of the shipment.
"All three were friendly, polite and above all very professional. They all worked extremely hard, this assured us that our move would go smoothly – and it did!"Kate Crighton
Aberdeen (head office)
Opening times 9am-5pm Monday to Friday. Saturday by appointment.