If you’re moving your home from Spain back to the UK, your personal belongings can usually come in free of import duty and VAT — but only if you claim the relief, and only if you claim it in the right order. It’s called Transfer of Residence relief, and the application is HMRC’s ToR1.
Get it right and it’s paperwork. Get it late and your goods can sit in a customs shed accruing storage charges while you sort it out.
This guide explains how the process works in practice. It isn’t tax or legal advice, and the rules change — GOV.UK’s Transfer of Residence guidance is the source of truth. Check it, or ask a customs agent, before you commit.
What the relief actually does
ToR relief waives import duty and import VAT on personal belongings you bring with you when you transfer your normal home to the UK. Without it, your own used furniture can be treated as ordinary imported goods and taxed accordingly — which is exactly as annoying as it sounds.
It covers the ordinary contents of a home: furniture, clothing, books, kitchen equipment, personal effects. Vehicles and some other categories have their own rules and conditions.
Who can claim it
Broadly, you need to be moving your normal place of residence to the UK after living outside it, and the goods need to be yours, already owned and used, coming with you for continued personal use — not for sale.
HMRC applies minimum periods to both how long you lived abroad and how long you’ve owned the goods, and expects you to keep them for a period after import rather than selling them on. The exact thresholds and the current exceptions are set out on GOV.UK — check them against your own dates rather than assuming.
What it doesn’t cover: goods for resale, and — the one that catches people — belongings going to or coming from a second home rather than an actual change of residence.
The order of operations — this is the bit that matters
- Apply for ToR1 before your goods travel. The application is made online to HMRC by you (or someone acting for you), not by your removal company.
- HMRC issues you a reference number. This is the thing that makes everything else work.
- Give that reference to your remover before collection. They quote it on the customs entry when your goods reach the UK.
- Your goods clear against the relief rather than being held for duty and VAT.
Skip step 1 and the goods can arrive with nothing to clear them against. That’s when storage charges start.
Applications aren’t instant, and processing times vary. Build it into the schedule the same way you’d build in the visa — early, not the week before.
What HMRC wants to see
An itemised inventory is the heart of it. “Assorted boxes” is not an inventory. Customs expects a list detailed enough to show these are used household effects — room by room, box by box, with the contents of each described.
You’ll also need evidence of the move itself: that you lived in Spain, and that you’re now establishing your home in the UK.
Do the inventory as you pack, not afterwards from memory. Every remover asks for it, everybody leaves it late, and the ones who leave it late guess — which is how prohibited or unexpected items end up on a manifest.
Common mistakes
- Applying after the goods have shipped. The most expensive one.
- A vague inventory. Delays clearance and invites questions.
- Assuming a second home qualifies. It doesn’t — this is relief for changing your residence.
- Forgetting to pass the reference on. Your remover can’t use a number they don’t have.
- Selling things soon after import. There are conditions on disposal; check them before you list the sofa.
How this fits your move
The relief is your responsibility; the customs entry is your remover’s. A good remover will ask for your ToR reference before collection and will tell you exactly what they file. If nobody asks you for it, ask them why.
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Frequently asked questions
What is ToR1? HMRC’s Transfer of Residence relief application. It lets you bring personal belongings into the UK free of import duty and VAT when you move your home back to Britain.
When should I apply for ToR relief? Before your goods travel. You need the reference number to give to your remover, and applications aren’t processed instantly.
Does my removal company apply for me? No. The application is yours to make; the remover uses your reference on the customs entry.
Do I pay duty on my own used furniture? Not if the relief applies and the paperwork is right. Without it, your belongings can be treated as ordinary imports.
Does ToR cover a holiday home? No. It applies to transferring your normal residence, not to furnishing or emptying a second property.
What inventory does customs want? An itemised list — room by room and box by box, describing contents. “Assorted household goods” isn’t enough.
What if my goods arrive before the reference does? They may be held pending clearance, and storage charges can apply. It’s the reason to apply early.