If you’re coming to the UK to get married, or you’re coming after you marry, you do not need to complete the ToR1 form. You should declare the goods to one of the following customs procedure codes:

If circumstances beyond your control mean you cannot comply with the relief requirements, HMRC will also consider waiving the following conditions: You should ask for approval before using transfer of residence relief before importing your goods to the UK. This will make importing them easier. You can import goods up to 4 months after the date of the marriage or entering into a civil partnership.

My Account

You do not need to list individual items in a group, such as the names of each book, or each piece of clothing. You can estimate numbers such as kitchen items, for example:

Any person moving to the UK to enroll at a school, academy, college or university to study on a full-time basis, or a person acting on their behalf. For goods belonging to pupils or students coming to the UK for full-time study, relief is available on the following: If you’re an agent, you’ll need a letter of authority signed by the client, confirming you’re authorised to act on their behalf.If you’re moving from the EU to Northern Ireland, you’ll not need to apply for transfer of residence ( ToR) relief due to freedom of movement.