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Posted Tue, 30 Nov 2021 13:24:55 GMT by AnotherDaveB
I'm planning to move back to the UK in 2022 after 18 years abroad. I've read up on Transfer of Residency Relief, and can see how to comply for all my regular household coming back by sea. However, I'm unclear what I should do about some higher-value / can't-live-without items I plan to bring back with me on the plane. Specifically my personal laptop (estimated value: £2,500, 7 months old at planned date of travel) and accessories. Can I get relief on items I bring with me on the plane? If so, do I include them on the same ToR1 as my sea shipment or do I need to do a separate application?
Posted Tue, 21 Dec 2021 11:09:29 GMT by HMRC Admin 17

When applying for TOR you have to list all the goods you plan on bringing with you.

If the application is approved a unique reference number will be given.

All the items within that list will be granted relief on customs duty and customs VAT.

Goods may be imported in multiple consignments and all goods must be declared for free circulation within
12 months from the date of establishment in the UK.

They can bring goods while they are travelling.

They will need to go to the red channel and declare that they are claiming TOR relief on the goods.

Make sure the person has a copy of the list of things that they are bringing and highlight the approval number for TOR.

Thank you.

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