UK Customs Transfer of Residence

UK Customs Transfer of Residence

Welcome to our inaugural “Customs With Katy!” International Edition blog feature, where we focus on International customs-related topics for various countries abroad, brought to you by none other than Phillips’ very own Move Manager, Katy Duncan! To kick off this edition, we’ll guide you through the updated Transfer of Residence applications/documentation process that you’ll be required to complete and submit as you coordinate your move overseas (specifically to the UK):


In April 2017, the UK government changed the customs process from the C3 form to the ToR01. As the shipper, you will need to apply for your transfer of residence (ToR) number a few weeks in advance of your move date to ensure approval of entry into the UK.

The HMRC has created an online application for you to complete and email to them for acceptance. To satisfy the application requirements, you will need to have the following on hand:


  • Copy of your passport
  • Copy of your visa, as well as an employment contact, statement from your employer, or work permit may be required.
  • Two signed list of goods of the items that you will be relocating to the UK. We will be completing an inventory for your relocation, although to receive your ToR in a timely manner we suggest creating your own listing to not slow down the process. When listing boxes you can write generalized items like “clothing” or “kitchenware”, you do not need to specifically itemize, for example “6 forks”.
  • Address of your home outside of the UK. You will be required to show proof of residency outside of the UK, a copy of your tenancy or purchase agreement will be required.
  • Address of your new home in the UK. You will be required to show proof of residency in the UK. Your tenancy or purchase agreement of your home you plan to live in, in the UK, as well as the date your agreement starts is required.


Once completed and submitted, the HMRC will provide you with a unique number that will allow you to ship your belongings into the UK. This ToR number will allow you to bring your household goods into the UK tax and duty free.

It is noteworthy to state that the ToR applies to bringing your pets and vehicles into the UK as well. This replaces the C5 and C104a forms.

Apply for your transfer of residence at the HM Revenue & Customs (HMRC). Once you receive your ToR number, submit it to your Move Manager for furtherance of your belongings.


To review: Carefully reference the above instructions and apply for your Transfer of Residence using the link provided above, but only if you have booked and are currently coordinating your move to the UK. For additional cross-border (and international) customs tips, we also recommend that you routinely check our bi-weekly news updates.

As always, until next time, stay safe and stay customs compliant!


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