How to Apply for HMRC Transfer of Residence (ToR) When Moving from Germany to the UK in 2025
Use this guide to understand this part of your UK → Germany move and connect it to the right next step in your plan.
Introduction
Relocating from Germany to the UK in 2025 comes with plenty of logistics — but one of the most important steps is applying for HMRC’s Transfer of Residence (ToR1) relief.
Without this approval, your belongings will be treated as a normal import, meaning 20% VAT plus customs duties could be charged on everything you bring. With ToR, you can import your household goods duty-free and VAT-free, saving thousands of pounds.
This ToR1 application flow pairs with the Comprehensive Customs Master Guide, which covers all UK ↔ Germany customs rules. In this detailed guide, you’ll learn:
✅ Who qualifies for ToR1 relief.
✅ The step-by-step application process.
✅ Required documents and timelines.
✅ Common mistakes and how to avoid them.
✅ FAQs for families, students, and corporate relocations.
👉 For the full breakdown of costs, customs, and timelines, see our main guide:
The Ultimate Guide: Moving Between Germany & the UK in 2025
1) Why ToR Approval Matters
Since Brexit, household moves between Germany and the UK now fall under import rules.
- With ToR approval → Your used belongings (furniture, clothes, electronics, cars) enter duty-free and VAT-free.
- Without ToR approval → HMRC charges 20% UK VAT + possible duties based on tariff classification.
📌 Official source: HMRC – Transfer of Residence Relief
👉 Related: Hidden & Overlooked Moving Costs Between Germany & the UK in 2025
2) Who Qualifies for ToR Relief?
You may apply if:
- You’re transferring your main residence from Germany to the UK.
- You’ve lived outside the UK for at least 12 consecutive months.
- Goods are owned and used for at least 6 months before import.
- Items are for personal use only (not resale).
🚫 Not eligible:
- Second/holiday homes.
- Newly purchased goods (<6 months old).
- Large commercial stock.
👉 Related: German Customs Form 0350 Explained (UK → Germany, 2025)
3) Required Documents for ToR Application
Before applying online, prepare:
| Document | Purpose | Example |
|---|---|---|
| Passport/ID | Proof of identity | UK or EU passport |
| Proof of residence in Germany | Show 12+ months abroad | Anmeldung, tenancy contract |
| Proof of moving to UK | Confirm relocation intent | UK job offer, tenancy agreement |
| Packing list | Detail imported goods | Room-by-room inventory |
| Vehicle registration | For cars | Zulassungsbescheinigung Teil I & II |
4) Step-by-Step ToR1 Application Process
- Start application → Visit the HMRC ToR1 online portal.
- Register/Login → You may need a Government Gateway account.
- Fill ToR1 form → Enter personal info, move details, and goods.
- Upload documents → Passport, proof of residence, UK tenancy, packing list.
- Submit application → Average processing: 4–6 weeks.
- Receive approval → HMRC emails your ToR reference number.
- Give reference to movers → Needed for customs clearance.
👉 Pro Tip: Apply at least 1 month before your move to avoid storage charges.
5) Typical Timeline for ToR Approval
- 📅 Week 1 → Collect documents + packing list.
- 📅 Week 2 → Submit ToR1 online.
- 📅 Weeks 3–5 → HMRC review.
- 📅 Week 6 → Movers use approval for clearance.
👉 Related: The Real Cost of Moving Between Germany & the UK in 2025
6) Common Mistakes to Avoid
❌ Submitting incomplete or vague packing lists.
❌ Applying too late (after shipment leaves Germany).
❌ Using unofficial proof of residence (bank statements aren’t enough).
❌ Including new items purchased <6 months ago.
❌ Forgetting to declare vehicles or high-value goods.
👉 Related: BC-EAD Export Declaration Explained (Germany → UK, 2025 Guide)
7) What If You Don’t Apply?
Without ToR1, your goods are treated as normal imports:
- 20% VAT on declared value.
- Customs duties depending on tariff code.
- Storage fees if clearance is delayed.
💡 Example: Importing £12,000 of furniture without ToR → £2,400 VAT + duties.
👉 Related: Hidden & Overlooked Moving Costs Between Germany & the UK
8) Real-Life Case Studies
Case 1: Student (Berlin → Manchester)
- Applied early → ToR approved in 3 weeks.
- Saved ~£600 VAT.
Case 2: Family (Munich → London)
- Applied late → Shipment arrived before approval.
- Incurred £450 storage fees.
Case 3: Corporate Relocation (Frankfurt → Birmingham)
- Employer handled ToR paperwork.
- Saved over £9,000 in VAT/duties.
👉 Related: Corporate Relocation Guide 2025
Compare ToR1 costs within our Budgeting & Costs Master Guide (2025).
9) FAQs
Can students use ToR?✅ Yes, if relocating residence for studies.Do cars qualify?✅ Yes, if owned and used 6+ months.📌 Source: GOV.UK – Importing vehicles into the UKAre pets included?❌ No. Pets fall under DEFRA’s Pet Travel Scheme.
📌 Source: DEFRA – Bringing pets to Great BritainHow long does approval take?2–6 weeks depending on volume.What happens if I sell goods early?You may lose relief and face retrospective VAT/duties.
10) Key Takeaways
✔ Apply online for ToR1 before shipping.
✔ Prepare all documents (passport, residence proof, UK tenancy, inventory).
✔ Share your ToR reference with movers.
✔ Avoid mistakes (new items, vague lists, late applications).
✔ Without ToR, expect 20% VAT + duties.
👉 For the full relocation process, see our main guide:
Moving from Germany to the UK in 2025 – Customs, Costs & Checklist
📚 Related Reading
- 👉 Understanding the Transfer of Residence (ToR1) Application
- 👉 German Customs Form 0350 Explained (UK → Germany, 2025)
- 👉 BC-EAD Export Declaration Explained (Germany → UK, 2025 Guide)
- 👉 The Real Cost of Moving Between Germany & the UK in 2025
For the full picture of import/export rules, read the Full Customs Master Guide 2025.