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UK ToR1 Eligibility Checker

UK Transfer of Residence (ToR1) Checker

Moving from UAE to UK? Check if you qualify for Tax-Free Import of your furniture and car.

Eligibility CheckQuestion 1 of 5

Are you moving your main 'normal' place of residence to the UK?

This relief does not apply to holiday homes or temporary work stays.

Disclaimer: This tool provides general guidance based on HMRC ToR1 regulations as of 2026. It does not constitute legal or tax advice. Final eligibility is determined solely by UK Customs upon review of your application.

This Checker is For:

  • UAE residents moving permanently
  • Returning British expats
  • Families shipping household goods

Not Suitable For:

  • Temporary work assignments
  • University students
  • Commercial cargo / Stock

Disclaimer: This tool provides general guidance based on published HMRC ToR1 rules and does not constitute legal or tax advice. Final eligibility is determined solely by UK Customs upon review of your formal application.

Understanding UK Customs Relief (ToR1)

Moving from the UAE to the UK involves strict customs protocols. Here is everything you need to know about avoiding the standard 20% VAT charge.

Read our full UAE → UK Customs Guide

What is the URN?

If your application is successful, HMRC will give you a Unique Reference Number (URN). You must give this number to us before we ship.

Tip: Most port delays happen because the URN wasn’t ready before the container left Jebel Ali.

The "12-Month" Rule

To qualify, you generally must have lived outside the UK (e.g., in Dubai or Abu Dhabi) for at least 12 consecutive months. Frequent business trips back to the UK can sometimes complicate this.

How to Apply for ToR1 Relief

  1. 1
    Gather Your Documents: You will need proof of UAE residency (utility bills, visa), proof of new UK address, and a list of goods (packing list).
  2. 2
    Submit Online: Visit the official GOV.UK ToR1 Portal.
  3. 3
    Receive URN: Once approved (usually via email), forward the URN to your moving coordinator immediately.