Moving to the UK from the Philippines? How to Apply for ToR Relief
Relocating to the UK involves more than arranging flights and finding a new home. If you're bringing your personal belongings and household goods with you, it's important to understand the UK's customs requirements before your shipment leaves the Philippines.
One of the key processes to be aware of is Transfer of Residence (ToR) relief.
ToR relief may allow eligible individuals moving their normal place of residence to Great Britain to bring qualifying personal belongings into the country without paying import duty and certain import charges.
For anyone planning an international household move, understanding the process early can make the shipping stage much more straightforward.
What Is Transfer of Residence (ToR) Relief?
Transfer of Residence relief is a UK customs relief designed for people transferring their normal place of residence to the UK.
For eligible individuals, it can provide relief from customs charges on qualifying personal belongings and household goods being brought into Great Britain.
This can include items such as:
Furniture
Household furnishings
Clothing
Personal effects
Household linen
Household equipment
Other personal property intended for household use
Certain goods, including alcohol, tobacco and some restricted items, are not covered by the relief.
The important point is that ToR relief is not automatically granted simply because you are moving to the UK. You must meet the relevant conditions and obtain approval from HM Revenue & Customs (HMRC).
Who Can Qualify for ToR Relief?
According to HMRC guidance, people transferring their normal place of residence to Great Britain may qualify if they meet the required conditions.
For a standard transfer of residence, HMRC states that you generally need to have:
Lived outside the UK for at least 12 consecutive months
You must normally have been resident outside the UK for at least 12 consecutive months before your move.
Intend to make the UK your normal place of residence
The UK should become your main home.
Import your belongings within the required timeframe
Your qualifying belongings generally need to be imported within 12 months of coming to live in the UK.
Have owned and used the goods for at least six months
For the standard relief, the goods generally need to have been in your possession for at least six months before the move.
There are exceptions for certain circumstances, so it's important to check the latest HMRC requirements for your individual situation.
What Is a ToR1 Application?
The ToR1 is the application used to apply for Transfer of Residence relief.
The application is submitted to HMRC and requires information about your move and the belongings you intend to bring into the UK.
Before starting the application, HMRC advises applicants to prepare a list of the goods they are bringing.
You do not need to list every individual item separately. For example, you can group items such as books, clothing or kitchen items and provide estimated quantities. HMRC also states that you do not need to provide original costs, current values or brands for these grouped items.
What Documents Do You Need?
Preparing your supporting documents in advance can make the application process easier.
HMRC's current ToR1 guidance indicates that applicants may need information or evidence such as:
Passport Identification Page
You will need to provide your passport photo page as part of the application.
Proof of Your UK Address
This may include:
Bank statement
Utility bill
Rental agreement
Mortgage documentation
HMRC also provides options for applicants who do not yet have a permanent UK address, including evidence relating to temporary accommodation or the person they will be staying with.
Proof of Your Previous Non-UK Address
You may provide documentation such as:
Bank statement
Utility bill
Rental agreement
Mortgage documentation
The document should demonstrate your usual residence outside the UK.
Your Inventory
Prepare a clear list of the personal belongings you intend to bring into the UK.
This helps ensure that your application accurately reflects your shipment.
When Should You Apply for ToR?
Before your belongings are shipped to the UK.
This is one of the most important parts of the process.
HMRC states that you must obtain approval before claiming the relief, and the ToR reference should be used on the import declaration for your shipment.
Planning the application early gives you time to prepare your documentation, complete the application and receive your reference before your shipment reaches the UK.
For this reason, ToR should ideally be considered during the early planning stages of your international move, rather than after your belongings have already been shipped.
What Happens After Your ToR Application Is Approved?
If HMRC approves your application, you will receive a unique reference number.
This number is important for the customs declaration associated with your shipment.
If your belongings are being transported by a removal company or customs agent, you'll need to provide the relevant ToR reference information to the party handling your import declaration.
HMRC states that the correct customs procedure code for Transfer of Residence relief is 40 00 C01.
What Happens If You Don't Apply?
If you do not qualify for ToR relief or do not have the required approval, your belongings may be subject to applicable import duties and taxes.
HMRC advises that people who do not qualify for relief may need to pay the tax or duty due before their belongings can be collected.
This is why checking your eligibility and preparing your application before your move is so important.
Can Your Belongings Arrive in More Than One Shipment?
Yes. HMRC's guidance allows qualifying goods to be imported in multiple consignments, provided the relevant conditions are met and the goods are imported within the applicable timeframe.
This can be useful for international relocations where personal belongings are shipped in stages rather than as one complete shipment.
Your moving team can help coordinate the shipment schedule and ensure the relevant customs information is available for the import process.
What Happens When Your Shipment Arrives in the UK?
Once your personal belongings arrive in the UK, the shipment will go through the relevant customs process.
For shipped household goods, your removal company or customs agent will need the necessary information to make the import declaration.
This can include:
Your ToR unique reference number
Description of the goods
Details of any goods not covered by the relief
Relevant customs information
HMRC notes that if a valid ToR reference number is not provided on the import declaration, import duties and administration charges may potentially be applied.
How Can a Moving Company Help?
Obtaining ToR approval is an HMRC process, but your international moving company can help you understand how the approval fits into your overall relocation.
At My Global Delivery, we help clients coordinate the practical aspects of moving their personal belongings from the Philippines to the UK.
Our role can include helping you understand what information is needed for your shipment, coordinating your moving schedule and working with the relevant parties involved in the international shipping and customs process.
Having the right information prepared before your belongings leave the Philippines can help make the overall relocation process more organised.
Learn more about our International Moving Services and how we can help coordinate your move from the Philippines to the UK.
A Simple ToR Checklist
Before your international shipment leaves the Philippines, consider the following:
☐ Check whether you meet the ToR eligibility requirements
☐ Prepare your personal belongings inventory
☐ Gather your passport information
☐ Prepare proof of your previous non-UK residence
☐ Prepare proof of your UK address or appropriate temporary accommodation evidence
☐ Submit your ToR1 application to HMRC
☐ Obtain your unique ToR reference number
☐ Provide the reference to your removal company or customs agent
☐ Confirm your shipment details
☐ Keep copies of your supporting documents
Planning Your Move From the Philippines to the UK?
Moving countries involves many details, and customs requirements are an important part of bringing your personal belongings into your new home.
By understanding Transfer of Residence relief early, you can better prepare for the shipping and customs stages of your relocation.
At My Global Delivery, we support individuals, families and organisations with professional international moving services from the Philippines, helping coordinate the practical journey of your personal belongings from origin to destination.
From professional packing and international shipping to storage and destination services, our team helps bring the different parts of your international move together.
Planning a move to the UK? Contact us to discuss your international relocation and how we can help coordinate your move.
