United Kingdom Transfer of Residence (TOR)

As of January 1, 2017, Her Majesty’s Revenue and Customs (HMRC) released the UK Transfer of Residence (TOR) process. For a smooth relocation, we strongly recommend that the transferee complete the TOR on-line application as soon as an assignment is accepted to keep shipments moving as quickly as possible. As of today, TOR processing takes approximately 2-3 weeks for HMRC to approve and provide an authorization URN needed for shipping.

The grace transitional period ended on April 1, 2017. All shipments to the UK arriving after April 1st must have a TOR confirmation and URN from the HMRC for importation. The TOR and resulting URN replace UK Customs forms C3, C5, C104a, which are no longer accepted.

Used household goods and personal effects must belong to an individual transferring their normal place of residence to the United Kingdom.

Transferee TOR Instructions

  1. Transferee visits this website to complete the TOR Application: https://www.gov.uk/government/publications/application-for-transfer-of-residence-tor-relief-tor01.
  2. Transferee emails TOR form to UK Customs at nch.tor@hmrc.gsi.gov.uk.
  3. UK Customs processes the application and emails the transferee unique reference number (URN) required for making the import declaration.
  4. Transferee provides to Aires
    1. TOR response email containing the URN
    2. A copy of the depreciated valued inventory (or depreciated lump sum value)
      Note: This is different than the Insurance Valued Inventory provided to Aires for insurance purposes.
    3. UK Destination address
  5. Aires obtains “Green Light” from the UK receiving partner and routes the shipment to the UK.

Additional information may be found at the following:
CIP 57 (2016)
CIP 32 (2016)
CIP 08 (2016)
If you have any questions, please contact your Aires representative.

About Aires
Aires delivers best-in-class global and domestic relocation solutions and mobility program management. Having been recognized by The Forum for Expatriate Management, the Better Business Bureau, and the Stevie Awards for organic growth methodology, excellent client/vendor partnerships, and leading-edge proprietary technology, Aires focuses on people, process, and technology to deliver world-class service. The company has also achieved ISO 9001, ISO 14001, FIDI-FAIM, C-TPAT, and Privacy Shield certifications and registrations. Clients are assured a focus on quality and customer service excellence when partnering with Aires. For more information, please visit www.aires.com.