Transfer of Residence relief and reclaiming overpaid import charges

Katerina Galkina · EN · 07/10/2026

Check eligibility for relief

Transfer of Residence relief can remove import duty and VAT on qualifying personal belongings when you move your main home to the UK. Ordinary conditions include living outside the UK for at least twelve consecutive months, possessing the goods for at least six months and importing them within twelve months of moving. Their use must remain the same. HMRC sets out eligibility, exceptions and restrictions ↗.

This is not automatic relief for every parcel received after obtaining a visa. Alcohol, tobacco and certain commercial goods are excluded. Students, marriage, inheritance and some exceptional circumstances have separate rules. ToR is unnecessary when moving from the EU to Northern Ireland; check the separate conditions for other routes into Northern Ireland.

Prepare the ToR1 application

Apply before you need to claim relief at customs clearance. The ToR1 instructions ↗ specify the supporting material: your passport page, an inventory, UK address evidence from the previous three months and evidence of your former normal address from the previous six months.

Books, clothing and kitchen items can be grouped with approximate quantities. You do not need a photograph of every item or its original price and brand. Vehicles require additional identifying details. If you do not yet have a permanent UK address, the guidance allows temporary accommodation evidence or a statement from your host accompanied by their address evidence.

Coordinate clearance with the carrier

After approval, give the carrier or customs broker your confirmation and agreed inventory. ToR1 approval does not replace an import declaration. Ask for written confirmation that relief will be claimed, and retain the declaration reference and charge calculation.

Multiple consignments are possible if conditions are met. Do not describe new purchases as long-used possessions. Keep evidence of your move and follow HMRC restrictions on subsequently transferring, selling or hiring out the goods. Relief does not remove shipping, storage or brokerage charges.

If charges have already been paid

Request the declaration, payment evidence and an itemised breakdown from the carrier. Import duty, import VAT and the carrier’s own handling fee are different charges. Ask HMRC whether relief can apply to your circumstances and how the declaration should be corrected. ToR approval alone does not automatically refund money previously collected.

HMRC’s current overpayment guidance ↗ directs private individuals to form C285; Royal Mail and Parcelforce deliveries use BOR286. The ordinary overpayment claim limit is three years, but other grounds have different limits. Supply the documents, an explanation of the error and evidence of relief. A commercial handling fee is not a customs tax refund claim against HMRC.