UK ToR1 Transfer of Residence Guide
How to move your belongings from Dubai to the UK without paying VAT or Customs Duty.
What is the ToR1?
The Transfer of Residence 1 (ToR1) is a tax relief application used by UK Customs (HMRC). Successful applicants receive a Unique Reference Number (URN) which allows their household goods to enter the UK duty-free.
Are You Eligible?
To successfully claim relief, you must meet the following criteria:
- Lived outside the UK for at least 12 consecutive months
- Owned the goods for at least 6 months prior to import
- Moving your normal place of residence to the UK
- Goods will not be sold, lent, or hired out for 12 months after import
Application Process
You should apply for ToR1 before your goods arrive in the UK. Ideally, apply 3-4 weeks before your move date.
Prepare Evidence
- Passport Copy: ID page.
- Proof of UAE Residency: Ejari, utility bills, or employment letter covering the last 12 months.
- Proof of UK Address: Tenancy agreement, property deed, or letter from employer/council.
- Packing List: A general list of goods (e.g., "10 boxes of clothes, 1 sofa").
Submit Online
Visit the GOV.UK ToR Page. Fill in the details honestly. You can save your progress.
Get Your URN
HMRC is usually quick, but can take up to 2-3 weeks during peak times. You will receive an email with yourUnique Reference Number (URN) (e.g., URN123456).
What if I don't have a URN?
If your goods arrive in the UK without a valid URN, you will likely have to pay a deposit (approx. 33% of declared value) to clear them. You may be able to reclaim this later if you get the URN, but it's a hassle. Apply early!
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UK Customs FAQs
Can I import alcohol tax-free?
No. Alcohol and tobacco are excluded from ToR relief. You must declare them and pay standard duties.
Does the URN expire?
Yes, the relief is generally valid for 12 months from the date you moved your residence to the UK.
What about my car?
Motor vehicles can also be included in ToR1, but you must have owned and used the vehicle for at least 6 months outside the UK.
Do I need a specific address in the UK?
Ideally, yes. If you are staying in temporary accommodation, you can sometimes use a workplace address or family address, but you must explain this in the application.
Moving to the UK?
Start your door-to-door move from Dubai to London, Manchester, or anywhere in the UK.