Transfer of Residence Relief: How to Bring Your Belongings to the UK Duty-Free

What Is Transfer of Residence Relief?

Transfer of Residence relief lets people moving their home to the UK bring personal belongings, household goods, and even a vehicle into the country without paying import duty or VAT. It exists so that moving country does not also mean paying tax on furniture and possessions you already own, provided you meet the qualifying conditions.

Who Qualifies?

You generally need to have lived outside the UK for at least twelve consecutive months before the move, have owned and used the goods for at least six months before shipping them, and intend to keep living in the UK for at least twelve months afterwards. The goods themselves need to arrive within twelve months of you moving, either in one shipment or several.

What You Need to Apply

You will need to apply for relief before the goods arrive, using evidence of your change of residence such as proof of your overseas address, evidence of the UK property you are moving to, and a detailed inventory of everything you are bringing with you. HMRC can also ask for proof of ownership and use of higher value items, such as purchase receipts or insurance documents, so it is worth gathering these before you ship anything.

Common Reasons Applications Get Rejected

Applying after the goods have already arrived is the most common issue, since relief needs to be in place before customs clearance, not requested afterwards. An incomplete inventory is another frequent problem, where vague descriptions like ‘household items’ are not enough detail for HMRC to assess the claim. Selling or disposing of relieved goods within twelve months of import can also trigger a duty and VAT charge retrospectively, so it is worth knowing that condition applies before you bring anything in under the relief.

How GEIM Helps With Your Transfer of Residence Application

We prepare and submit Transfer of Residence applications ahead of your move, build the inventory HMRC expects, and handle the customs clearance once your goods arrive. Visit our Transfer of Residence customs support page to see how it works, or get in touch and we will talk you through what is needed.