ToR1 form is a legal document those wishing to settle in the UK must complete if they are shipping unaccompanied personal belongings into the country. You can use it to claim relief from customs duties and tax on everything from books and clothes to pets and vehicles.
You could be:
- a student moving to study
- shipping inherited goods
- shipping wedding gifts
- a returning citizen
- moving to live permanently
- moving to work under a working visa
Transfer of residence (TOR)
If you are a private individual transferring normal residence permanently to the State from abroad, this relief may apply. You still need to register your vehicle, but the registration may be exempt from Vehicle Registration Tax (VRT).
Normal residence requirements
Your normal residence generally is:
- the place where you usually live for at least 185 days each calendar year because of occupational and personal ties
- if you live in two different countries due to occupational and personal ties, the country of your personal ties provided:
- you return there regularly
- or
- you are working abroad carrying out a task of definite duration for less than one year.
- not affected by living abroad to study.
To qualify, you must prove you:
- have had normal residence abroad
- and
- are taking up normal residence in the State.
You will need evidence, both abroad and in the State, of:
- acquiring and disposing of a home (for example, rent agreements, mortgage documents and rent or mortgage payments)
- employment (for example, pay slips, tax records and social welfare records)
- day-to-day living (bank statements or transaction documents, bills or receipts for electricity, phone, service charges and other day-to-day living expenses)
- and
- travel into and out of the country.
Vehicle requirements
The vehicle must:
- be your personal property
- have been in your possession and used by you for at least six months before transfer of residence. Any possession and use in the State, even during times when you were living abroad, does not count.
- brought into the State within 12 months of the date of your transfer of residence
- and
- be fully tax and duty paid.
Vehicles acquired tax and duty-free may also qualify for relief in certain limited circumstances. These include vehicles supplied under diplomatic or consular arrangements, or to United Nations (UN) missions. In such cases, the vehicles must be possessed and used by you for 12 months before transfer of residence.
Evidence required in respect of the vehicle will usually consist of:
- vehicle registration document
- certificate of insurance
- purchase receipt
- ferry ticket to show when the vehicle arrived in the State
- and
- evidence of the vehicles use abroad, for example, service and maintenance records and evidence that motor tax has been paid.
Restrictions
The VRT relieved becomes payable in full if you sell or dispose of the vehicle within 12 months following registration.
You do not qualify if:
- you have been abroad on a task of any definite duration
- and
- granted similar relief for a vehicle in the previous five years.
Application
If you are moving from within the EU, you must submit your application to the National VRT Service via MyEnquiries, where possible. If you are not able to access Revenue’s online resources, please contact the designated Revenue office.
How long does ToR1 approval take?
Processing times depend on the accuracy of your application and can take anywhere between two and six weeks. We recommend applying well in advance of your moving date and double-checking every detail and piece of evidence uploaded!
Please note, relief using a ToR1 form is only available up to 12 months
What is a ToR1 URN?
If your application is successful, you’ll receive a letter containing a Unique Reference Number (URN). Give this number to your overseas moving company.
Do I qualify for ToR1 import tax relief?
- You must be relocating to Scotland, England or Wales (or from a non-EU country to Northern Ireland). If moving from within the EU to Northern Ireland, you do not need to complete a ToR1 due to the EU’s freedom of movement laws.
- You must transfer from your main home abroad rather than a secondary or holiday home.
- You must want to make the UK your usual residence, and it must be your main home and not a secondary or holiday home.
- You must have lived outside the UK for at least 12 consecutive months before your arrival.
- You must have owned and used your items for at least 6 months before their importation.
- You must import your goods within a year of your arrival in the UK.
- You must intend to use your possessions for the same purpose they were purchased once they arrive in the UK, i.e. for personal use and not for resale.
- You may not loan, use as security, hire out, gift or sell any goods for which relief has been applied within a year of your arrival in the UK.
FAQs
What is a Transfer of Residence (ToR1) form?
A Transfer of Residence (ToR1) form is a document used by individuals moving to the United Kingdom who want to import their personal belongings without paying customs duties and taxes.
How long does it take to get a ToR1 number?
ToR1 approval takes between two and six weeks. However, this can vary depending on the completeness of the documentation submitted and the workload of customs authorities.
How do I apply for ToR1?
To apply for Transfer of Residence (ToR1), those relocating to the United Kingdom must complete the ToR1 form, available on the official government website. The form should be submitted electronically, providing details about the move and a list of the goods they want to import.
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