Save thousands when importing your car to the UK. Full 2026 guide to Transfer of Residence (ToR) relief — eligibility rules, ToR1 form, documents and how to apply.
For a £25,000 car, ToR eliminates around £7,000 of HMRC charges (10% duty plus 20% VAT on duty-inclusive value). For a £50,000 vehicle the saving is approximately £14,000. ToR also covers household belongings shipped at the same time.
HMRC publish a 4-week target but processing typically takes 4–8 weeks, stretching to 12+ weeks during summer peak. Apply as soon as you know your move date — ideally 8–12 weeks before the vehicle ships.
No, in practice. ToR must be approved before customs clearance. Late applications are technically possible but almost always refused. If the car arrives without a URN your broker will pay duty and VAT upfront, and reclaim is rarely successful.
No. ToR requires you to keep the vehicle for 12 months from UK import date. Earlier sale triggers a clawback notice from HMRC for the original duty and VAT plus 5% interest. HMRC cross-check DVLA ownership transfers against their ToR database.
No. The 6-month ownership rule is strict. The vehicle must have been owned and used by you at your overseas residence for at least 6 months before the move. If you only have 4 months, ship later or pay standard duty and VAT.
Yes. ToR covers all personal-use vehicles — cars, motorcycles, motorhomes, caravans, trailers and even small boats — provided the 12-month residence, 6-month ownership, use and retention conditions are met.
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