New Documentation Requirements for Household Goods Moves into the United Kingdom

The United Kingdom has pushed forth changes and new regulations for shipping household goods to England, Northern Ireland, Scotland, and Wales. The UK has implemented these changes, even though their exit from the European Union is not complete, thus making the old C3 (Relief) form no longer valid.

Now, in order to obtain Relief under the Transfer of Normal Residence (ToR) to the UK, a transferee and his or her personal effects need to meet the following criteria:

• Transferee must have resided for at least 12 months in country of origin outside the EU, prior to shipment packing date
• The consignment consists of all normal, household effects that have been used by the transferee for at least 6 months prior to shipment packing date.
• Transferee is moving his or her normal home to the UK
• There are no effects which would be liable to duty or tax
• The effects are expected to arrive no more than 6 months prior or 12 months after the transferee’s arrival date in the UK
• The transferee intends to reside and use all effects for at least 12 months in the UK

The Relief does not apply to:

• Taxable or dutiable goods such as alcohol, tobacco, business materials
• Furnishings from secondary home
• Inheritance goods

In order to apply for tax relief on household goods, one must complete the ToR1 form, which can be obtained by visiting this link: https://www.gov.uk/government/publications/application-for-transfer-of-residence-tor-relief-tor01 

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What this means for relocation managers and transferees

At Global Mobility Solutions (GMS), we strive to get you the latest information to help you relocate your mobile workforce from point A to point B as easily, efficiently, and stress-free as possible. The new rule for shipping household goods to the UK will determine what items are eligible for tax relief. This will affect the final cost of a relocation to the UK and can influence what a transferee may decide to bring along to his or her new assignment. Be aware, applying for the ToR takes a lot of time and goods can’t be imported without the ToR, so plan accordingly by speaking with your relocation management company and household goods providers.

To ensure that your relocation policies are up-to-date and take into account the new documentation requirements on household goods for the UK, ask for your complimentary policy review today!