What you will need before you begin to populate the form:
- A packing or shipping list of all the items you’re bringing with you.
- A picture of your passport photo page - if you’re in the military and do not have a passport, you’ll need to provide a picture of your NATO (North Atlantic Treaty Organization) orders or moving orders.
- The passport code or number of any animals you’re bringing with you.
- Scanned proof of your UK address, such as a utility bill - if you do not have a UK address, you’ll need to provide a statement from the person you’ll be living with and scanned proof of their address.
- Scanned proof of the non-UK address you’re moving from, such as a utility bill.
- Details of any vehicle you’re bringing with you, including the:
Year of manufacture
VIN or chassis number o registration number
Date the ID number or registration certificate was issued and the country of issue
In addition, for pets you’ll need to either:
- Provide a pet passport number
- Upload an animal health certificate. For livestock you’ll need to provide animal health certificates.
Completing the form and uploading information is intuitive and seamless but you are not able to save as you progress through the process and so it is essential that you have all of the information to hand and ready to upload before you begin.
- It is imperative therefore that the email address submitted should be one that will be active and constant throughout the process, again whether that be the address of the owner or the agent.
- Once the initial application has been submitted, and a Submission Reference Number issued, HMRC will review the application and, assuming they are fully satisfied that the criteria for relief has been met, they will issue a Unique Reference Number (URN) which authorises the individual to import their goods and personal belongings under the ToR1 process. The granting of the URN does not mean that the consignment has been cleared through customs.
- Once the URN has been issued, the owner is able to make additions to an approved transfer of residence tax relief application.