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About you
Are you an agent acting on behalf of a client?
Answer NO
Home › Our services › Transfer of Residence
Moving to the UK?
Bring your car tax‑free.
Transfer of Residence (ToR) relief lets you import your own car with no import VAT and no duty when you move your home to the UK. We’ll help with your application, then handle the full import and registration so you can drive legally on UK roads.
- No import VAT and no duty on your own car
- We help with your ToR1 application to HMRC
- Customs clearance, NOVA and testing handled after it
- DVLA registration and UK plates at the end of it
Example: a £30,000 car from outside the EU
- Import duty (10%)£3,000£0
- Import VAT (20%)£6,600£0
You save£9,600
Illustration only, before transport costs. Without ToR, VAT is charged on the car’s value plus duty.
12monthsliving outside the UK before you move
6monthsowning and using the car before you move
12monthskeeping it after you arrive — no selling, lending or hiring
0%import VAT and duty on your car
Do I qualify?
Check your eligibility in 30 seconds.
Answer five quick questions based on HMRC’s Transfer of Residence rules. If you can say yes to all of them, you should be able to import your car free of VAT and duty.
Moving for marriage or a civil partnership, to study, or in exceptional circumstances? Different rules can apply — call us on 01332 810442 and we’ll talk you through it.
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Have you lived outside the UK for at least 12 consecutive months?
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Have you owned and used the car for at least 6 months?
Counted before the date you move to the UK.3
Are you moving your permanent home to the UK?
You’ll be living here for at least the next 12 months.4
Will the car arrive within 12 months of you moving?
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Will you keep the car for at least 12 months after moving?
No selling, lending, hiring it out or using it as security.Answer the questions above
We’ll tell you whether Transfer of Residence relief is likely to apply to you.
What is ToR relief?
A tax break for people moving their life to the UK.
A Transfer of Residence is when you change the country you normally live in — for work, retirement or a change of lifestyle. HMRC’s ToR relief lets you bring your personal belongings, household goods and vehicles with you without paying import VAT or duty on them.
You apply to HMRC using the online ToR1 form. Once approved, you’ll get a ToR reference number, which is used on the customs declaration when your car arrives. Apply before your car ships — it makes clearing customs much easier.
You’ll need to show you meet the rules: that you’ve lived outside the UK for long enough, and that you’ve owned and used the car for at least six months.
ToR covers the tax. You still need to register.
Relief removes the VAT and duty — it doesn’t put your car on UK roads. My Car Import handles everything else, from the port to your plates.
- 1Customs clearance & NOVAWe clear your car using your ToR reference and notify HMRC through NOVA.Customs clearance
- 2Safety & emissions standardsDepending on its age and origin, your car may need modifications and an IVA or MOT.Testing
- 3DVLA registrationWe register the car and get UK plates fitted.Registration
- 4Tax, insure, driveOnce registered, taxed and insured, you can drive your car legally in the UK.
Before you start the form
What you’ll need for your ToR application.
Scan or photograph these documents first, so they’re ready to upload. Tick them off as you go.
Your checklist
0 of 5 readyTop tip — keep your name consistent
Make sure your name is exactly the same across every document and on the form, and save images as JPG files before you upload them.
Need help with your ToR form?
Your ToR1 form, question by question.
Watch our short video guide, or step through all 24 questions below with a screenshot of each one and our advice on how to answer.
Video guide
About you
Addresses
Relief & your car
Your goods
Declaration
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About you
What are you planning to do in the UK?
There are many reasons you might be moving to the UK — simply choose the one that applies to you.
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About you
Enter your details
Fill in your personal information. Make sure your name is the same throughout your paperwork.
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About you
Upload a picture of the photo page of your passport
Scan your passport or take a photo of it. Save it as a JPG file.
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About you
What is your telephone number?
Give your current phone number in case HMRC need to contact you about your application.
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About you
Will you be living in the UK for 12 consecutive months?
To use the Transfer of Residence scheme, you’ll need to live in the UK for the next 12 months.
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About you
Have you lived outside the UK for at least 12 consecutive months?
As with question 6, you can only apply if you’ve lived outside the UK for at least the last 12 months.
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About you
Are you already living in the UK?
If not, you’ll need to confirm the date you expect to arrive in the UK.
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Addresses
Enter your current address
Enter the non-UK address you live at now.
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Addresses
Upload proof of your current non-UK address
These documents must match the address you gave in question 9. Save the images as JPG files.
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Addresses
Do you already know the permanent address where you will live when you come to the UK?
If you do, enter it here. If not, give the address where you’ll be staying at first.
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Addresses
Upload proof of the address where you will stay
The address on these documents must match the address you gave in question 11.
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Addresses
Is this the first time you have lived in the UK?
Answer yes or no. If you’ve lived in the UK before, you may be asked when.
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Relief & your car
What do you want to claim tax relief on?
To import your car tax-free, tick the vehicle option.
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Relief & your car
Will you keep all of the items that you are claiming tax relief on for at least 12 months?
You can’t claim ToR relief if you’re planning to sell the car within 12 months of it arriving.
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Relief & your car
What type of car are you bringing to the UK?
We can help you import a car, trailer, caravan or motorcycle — choose the one that applies to you.
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Relief & your car
Details of the car
Enter the car’s details exactly as they appear on its registration certificate.
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Your goods
Upload a list of items you are bringing to the UK
This can be a Word document or a scanned image of the items in your vehicle — you don’t need to give values. Bringing nothing else? You still need a document stating “No items other than car”.
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Your goods
Have your goods already arrived in the UK?
Tell HMRC whether your car and belongings are already here.
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Your goods
Will you ship any of your goods before you move to the UK?
Answer yes if your car will travel ahead of you.
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Your goods
Will you import all of the goods within 12 months of moving to the UK?
Relief only applies to goods that arrive within 12 months of your move.
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Your goods
Have you had possession of the goods for 6 consecutive months?
You’ll need to have owned and used the car for at least 6 months before you move.
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Your goods
Will you continue using the goods for 12 months after moving to the UK?
If you plan to sell your car within the first 12 months of arriving, you won’t be eligible for ToR relief.
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Declaration
Declaration
Your chance to double-check everything you’ve entered. If you’re happy, tick the box and submit. Then send us your ToR reference number when it arrives.
Question 1 of 24
Don’t qualify for ToR? Here’s what you’d pay.
Import VAT and duty are based on the purchase price plus transport to the UK, using your invoice — or a recent valuation if the invoice is more than 3 months old.
20% VATBought in the EU
Cars built in the EU or UK don't usually pay import duty.
20% VAT + 10% dutyBought outside the EU
VAT is charged on the car's value plus transport and duty.
5% VATClassic, over 30 years
No duty for qualifying cars of historical interest in original condition.
0%Returning UK car
May be tax-free with your UK purchase invoice and old V5C logbook.
Tell us when you’re moving and we’ll take it from there
Where the car is now, when you arrive in the UK and how long you’ve owned it. We’ll help with the ToR1, then clear, test and register the car.
What is the purpose of the Transfer of Residence form?
The Transfer of Residence (ToR1) form is how you claim relief from import VAT and duty when you move your home to the UK. It covers personal belongings, household goods and vehicles.
To qualify, you need to meet HMRC's eligibility rules and show that you've owned and used your goods for long enough before the move.
Can anyone apply for ToR relief to move to the UK?
Anyone moving their normal home to the UK can apply, as long as they meet the rules: you've lived outside the UK for at least 12 consecutive months, owned and used the car for at least 6 months, and will keep it for 12 months after you move.
Rules can change, so check the latest guidance on GOV.UK or call us and we'll confirm where you stand.
When should I apply?
Apply before your car is shipped. HMRC will give you a ToR reference number, which is needed on the customs declaration when the car arrives — having it in place makes clearance much smoother.
Can I sell the car after I've imported it?
Not straight away. For 12 months after you move, a car imported under ToR relief can't be sold, lent, hired out, used as security or given to someone else. If it is, the VAT and duty can become payable.
Do I still need to register the car with the DVLA?
Yes. ToR removes the tax, but the car still needs customs clearance, a NOVA notification, any required modifications and testing, and DVLA registration before it can be driven on UK roads. My Car Import handles the whole process for you.
I'm in the military and don't have a passport. What ID do I use?
Upload a picture of your NATO orders or moving orders instead of a passport photo page.
Speak to the team
One move, one company.
From the ToR1 form to UK plates, it’s the same team the whole way — customs, shipping, testing and registration.
- Free & no obligationGet a quote
- Call the team01332 810442
- Email ussales@mycarimport.co.uk
- See what customers sayTrustpilot reviews
- Customs clearanceIn-house CDS agents, NOVA to HMRC and the tax worked out up front.
- Shipping and transportCollection in Europe, container and ro-ro from further afield.
- IVA, MSVA and MOT testingThe first private IVA and MSVA testing lane in the UK.
- DVLA registrationTen working days from a passed test to UK plates.