Free tool
Could it come in tax-free?
Transfer of Residence relief lets people moving to the UK bring their car with no duty and no VAT. Three dates tell you whether yours is likely to qualify.
Your dates
A pre-check, not a ruling. HMRC decides every application. Apply on GOV.UK (ToR1) before the car ships.
Questions
About Transfer of Residence
Does a BN(O) visa holder qualify for Transfer of Residence?
ToR depends on where you have been living and for how long, not on which visa you hold. If you have lived outside the UK for at least 12 months in a row, had the car for at least six, and are moving your main home here, you may well qualify. HMRC makes the decision.
When do I apply?
Before the car ships. The ToR1 form is on GOV.UK, and the approval reference is what clears the car at customs without duty or VAT.
What if I sell the car soon after arriving?
Relief is given on the condition that you keep the car for 12 months after your move. Selling, lending, hiring it out or borrowing against it before then can mean the duty and VAT become payable.
Can my family bring two cars?
Each car has to meet every condition on its own, including being yours for at least six months before you move, and HMRC decides each claim. Tell us about both cars on the quote form and we'll go through how each one would be treated.
Looks promising?
Get a quote with ToR in mind. We'll tell you what to send HMRC and when, and plan the sailing around your approval.