Tax-free relocation to the United Kingdom under ToR procedure: Navigating UK Customs with Bright Removals

 

When relocating to the UK with personal effects and aiming to do so tax-free, understanding and preparing the necessary documentation is crucial. This process involves several key documents that must be accurately completed and submitted to ensure a smooth and cost-effective move.

1. Transfer of Residence (ToR1) Approval: Obtaining ToR approval is a critical step for moving your personal effects to the UK without incurring taxes. The application process is straightforward, but it's important to note that HM Revenue and Customs (HMRC) can take up to 14 days to approve the relief. The ToR application requires detailed information about your move and the items you're bringing with you. For more information and to access the application form, visit the UK government's official page at Transfer of Residence to Great Britain.

2. Passport: Your passport is essential as a primary identification document for verifying your identity and nationality during the customs clearance process.

3. Confirmation of Address from Country of Origin: This document, such as a utility bill or a government-issued document, proves your residence in the country you are moving from by showing your name and address.

4. Comprehensive Packing List: This should encompass:

   • A packing list including your name and surname, as well as both your current address and your new address in the UK.
   • An inventory list detailing each item / box being moved. 
   • The total value of your goods, necessary for both insurance and customs purposes.
   • The total estimated weight and the total number of packages, vital for logistics planning, including shipping space, transport, and handling requirements. It also aids customs officials in assessing and processing your shipment.

Click here to see the example of packing list required for international removals.

 

It's advisable to start this process well in advance of your move. Each document must be accurately filled out and presented, as any discrepancies can lead to delays or additional charges. Consulting it with Bright Removals or the team of our internal customs broker is recommended to ensure all requirements are met for a tax-free move of your personal belongings to the UK.

 

 

Is it necessary for STUDENTS to apply for ToR to receive import tax exemption?

Students residing in the UK for a designated period of full-time education are exempt from filling out a ToR1 form.

Eligible items for tax relief include:

• Clothing & School outfits;
• Educational materials and devices commonly used by students, such as computers, laptops, tablets, calculators, textbooks, and typewriters.
• Personal household items to furnish their room or use for purpose of their studies.

To qualify, students are required to meet the following criteria:

1. Enter the UK to attend a school, college or university for a period of full time study of at least 12 months.
2. Provide details of their course and a copy of their offer letter from the education provider.