When planning an international relocation from Hong Kong to the UK, understanding the latest UK customs procedures for immigrants is a crucial step. To obtain tax exemption for immigrants to the UK, it is essential to follow the updated Transfer of Residence (ToR1) application process mandated by UK Customs. This article offers a comprehensive guide to help ensure a smooth and tax-free relocation experience.
Hong Kong Relocation Centre (HKRC), recognized as one of the best international movers in Hong Kong, provides expert and affordable relocation services to over 180 countries. With a professional relocation team boasting more than 20 years of experience, HKRC is committed to delivering reliable, personalized, and cost-effective moving solutions for all your international relocation needs.
For additional information and personalized support, contact our relocation specialists at HKRC, Hong Kong Relocation Centre, for a free consultation via WhatsApp at +852-5988 3666 or by telephone at +852-2555 9995.
Importance of Transfer of Residence(ToR1) Application
For Hong Kong residents moving to the UK, to benefit from UK Customs-authorized personal effects tax relief, it is essential to apply for the Transfer of Residence Relief (ToR1) in advance. The ToR1 form is an official tax exemption declaration submitted to UK Customs. With the updated ToR1 application process, whether shipping via sea or air from Hong Kong to the UK, timely application is crucial to avoid customs duties. Failure to apply for ToR1 or lack of a confirmed approval code upon arrival may result in customs taxation on your belongings.
ToR1 Eligibility Criteria for UK Immigration Relocation:
1.You must have resided outside the UK for at least 12 consecutive months prior to immigrating.
2.Personal effects must be shipped to the UK within 12 months of settling in the UK.
3.The shipped goods must be for personal use and owned and used by you for at least six months.
4.Items cannot be lent, sold, rented, or transferred to others within 12 months of importation.
5.Goods must serve the same purpose upon arrival in the UK as before international relocation.
6.Most personal belongings, private vehicles, and pets are eligible for tax exemption.
7.Items such as tobacco, alcohol, and commercial vehicles do not qualify for the tax exemption.
8.Tools for renovation or electrical work require separate declaration.
New UK Customs Procedures for ToR1 Applications:

UK Customs no longer accepts the traditional C3 form for household goods importation. Instead, applicants must submit the ToR1 application online through HMRC’s official portal. More detailed instructions are available on the official UK government site: Transfer of Residence Relief (ToR1) – GOV.UK.
Documents Required for ToR1 Application:
Before filling out the online ToR1 form, prepare and scan the following documents:
a) A clear copy of your passport.
- Proof of Hong Kong residence (a utility bill issued within the last six months).
- A detailed inventory list signed and dated by you, listing all items to be shipped. The Hong Kong Relocation Centre (HKRC) UK relocation specialists offer free consultations and assistance in inventory preparation.
- Proof of UK residence, including recent documents (within the last 3–6 months) clearly showing your name and address. If you haven’t secured a permanent UK address, temporary accommodation proof is acceptable.
Common acceptable documents include utility bills (electricity, water, or gas), bank statements, tenancy agreements or mortgage contracts, government-issued ID like driver’s licenses or voter registration cards, and property tax receipts.
Online ToR1 Application Steps:
Understanding and complying with the updated UK customs Transfer of Residence procedure ensures your belongings enter the UK legally and without unexpected costs. Proper preparation significantly reduces the risk of delays or penalties during your overseas move.
Step 1.Careful Review:
Visit the official UK government website and thoroughly review the ToR1 application form.
Step 2.Online Form Completion and Document Upload:
Follow guidance to accurately fill in all required sections and upload the supporting documents prepared.
Step 3.Approval Wait Time:
Standard processing time for ToR1 is approximately two weeks but may extend due to incomplete documentation or high application volume.
Step 4. Successful Approval for ToR1:
Upon approval, you will receive an email containing a Unique Reference, which must be presented to customs during clearance. If you are using an international relocation and moving company like HKRC in Hong Kong, which provides comprehensive one-stop international moving services including relocation customs clearance service, please provide the approval email to your international mover in Hong Kong. This allows the removal company to handle customs declarations efficiently on your behalf, ensuring a smooth and hassle-free relocation process.
Whether relocating as an individual or family from Hong Kong to the UK, early preparation and an understanding of the latest immigration and customs regulations will make your international move smoother and more efficient. Keeping updated with Transfer of Residence (ToR1) procedures ensures a hassle-free, tax-exempt relocation.
We are here to help! For more professional relocation advice and personalized support to your move to the UK, contact HKRC today!
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Our professional overseas moving and packing team has over 20 years of professional international moving experience. We specialize in comprehensive, affordable, reliable international moving services, including fast transportation of household goods, and vehicle shipments. As a reliable international relocation company based in Hong Kong, we pride ourselves on safe, timely, and genuine door-to-door delivery services, ensuring all your belongings arrive carefully and directly inside your new home in the UK or Europe.
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Whether you need global relocation to and from Australia, the USA, or Canada, or to various European countries such as the UK, France, Germany, Portugal, Spain, the Netherlands, Switzerland, Ireland, Belgium, Italy, and Greece; or to Taiwan, Japan; as well as Southeast Asian countries like Malaysia, Singapore, and Thailand; and even to the Middle East regions like the UAE and Dubai, we can tailor a shipping and air freight cross-country transportation solution for your immigration moving needs.
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