Introduction

As the UK government continues to update its immigration policies for Hong Kong residents, an increasing number of people are making the decision to relocate to the United Kingdom. If you’re among those planning this significant life change, there’s an important step you shouldn’t overlook before packing up your belongings: applying for Transfer of Residence relief (TOR).

TOR is a valuable opportunity for first-year immigrants to the UK, allowing them to import personal items that have been in use for over six months without paying customs duties and taxes. This article will provide a comprehensive guide to TOR, helping you navigate the process and ensure a smooth transition to your new home in the UK.

What is Transfer of Residence Relief (TOR)?

Transfer of Residence Relief (TOR) is a customs declaration document submitted to UK Customs. It requires the sender to provide personal information, addresses in both Hong Kong and the UK, and a detailed list of items being shipped along with their quantities.

To be eligible for TOR and import your personal belongings tax-free into the UK, both the applicant and the shipped items must meet all of the following conditions:

• The applicant must have lived continuously outside the UK for at least one year before immigrating.
• The items being shipped must be for personal use and have been used for six months or more.
• The items must arrive in the UK within one year of the applicant’s immigration.
• The items must continue to be used personally for at least 12 months after arrival in the UK and cannot be sold, rented, or given away.
• The items must enter the UK within 12 months of your arrival.
• Certain restricted items such as tobacco, alcohol, commercial vehicles, and perfumes are not eligible for TOR tax exemption.

When Should You Apply for TOR?

At FreightAmigo, we recommend completing the Transfer of Residence Relief (TOR) application before you begin your move. Ideally, you should submit it to your chosen moving company before your belongings are shipped. This proactive approach helps avoid potential customs taxes upon entry into the UK, which could disrupt your moving budget. It also saves you the time and hassle of dealing with retroactive TOR document processing with UK authorities.

However, if you’re unable to submit your TOR application before moving, you can still apply within 12 months of arriving in the UK. If approved, you can reclaim any taxes paid on your household goods when they were initially shipped.

How to Apply for TOR Online

The TOR application process can be completed on the HMRC website. Typically, processing a Transfer of Residence Relief (TOR) application takes 1-2 weeks. Since the application involves personal information (such as passport details and signatures), it must be submitted by the applicant themselves.

When applying for TOR, you’ll need to provide the following information:

• A detailed list of items being shipped and their quantities
• Passport information
• Proof of UK address (such as a rental agreement. If you don’t have a long-term UK address before moving, you can provide a short-term rental address. If you’re initially staying with friends, you’ll need a declaration of cohabitation and proof of address from them)
• Proof of Hong Kong address issued within 3 months before immigration

After your TOR application is successfully approved, you’ll receive an email confirmation from UK authorities along with a 7-digit Unique Reference Number (URN). The last two digits of this number represent the year of application. For example, if you apply in 2023, your URN would be in the format XXXXX-23.

If you’re shipping your belongings in multiple batches, whether by air or sea, you only need to apply for TOR once and use the same URN for all customs clearance procedures. However, if you need to ship additional items within one year of moving to the UK, you’ll need to apply for a new TOR. After residing in the UK for more than a year, you’re no longer eligible for TOR applications.

Steps for Preparing Your Move to the UK

At FreightAmigo, we recommend the following sequence for planning your move:

1. Use FreightAmigo’s Digital Platform to get instant quotes based on your destination and moving volume. This will help you understand the entire moving process.
2. Prepare a list of items you need to move and apply for TOR online.
3. Confirm your moving details with a FreightAmigo international relocation specialist and schedule the delivery of packing materials.
4. Pack the items you wish to send.
5. Contact FreightAmigo to collect your packed items and boxes, and provide necessary documents (Packing List, TOR number, etc.).
6. Get started with your move!

How FreightAmigo Can Assist with Your International Move

As a full-service, one-stop Digital Logistics Platform, FreightAmigo is well-equipped to support your move from Hong Kong to the UK. Our Digital Logistics Solution combines artificial intelligence, big data, FreighTech, FinTech, InsurTech, and GreenTech to streamline your moving experience. Here’s how we can help:

• Instant Quotes: Our Digital Platform allows you to compare door-to-door freight quotes for international courier, airfreight, sea freight, rail freight, and trucking solutions. You can book your preferred option online with ease.
• Real-time Tracking: With connections to over 1000 reputable airlines and shipping lines, we provide real-time shipment status updates, accessible anytime, anywhere.
• Comprehensive Services: We can arrange customs clearance, cargo insurance, and trade finance all in one place, simplifying your moving process.
• Document Automation: Our system automates shipment documents, reducing paperwork and potential errors.
• Expert Support: Our 24/7 logistics expert support ensures you have assistance whenever you need it.

By choosing FreightAmigo for your move to the UK, you’re not just getting a moving service – you’re getting a partner who understands the complexities of international relocation and can guide you through every step of the process, including the important TOR application.

Conclusion

Moving to a new country is a significant undertaking, but with proper planning and the right support, it can be a smooth and exciting experience. Understanding and correctly applying for Transfer of Residence Relief is a crucial step in ensuring your personal belongings arrive in the UK tax-free.

At FreightAmigo, we’re committed to making your international move as hassle-free as possible. Our Digital Logistics Platform offers comprehensive solutions to address all aspects of your relocation, from obtaining quotes and tracking shipments to handling customs clearance and providing expert support.

As you embark on this new chapter in the UK, let FreightAmigo be your trusted partner in logistics. Our innovative Digital Logistics Solution is designed to transform and redefine your moving experience, ensuring that your transition to life in the UK is as seamless as possible.

Ready to start planning your move? Get in touch with FreightAmigo today and discover how we can help make your relocation to the UK a success!