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Posted Mon, 06 Mar 2023 15:50:20 GMT by gork14
Hi, I relocated to the UK from the USA 6 months ago. I imported personal effects, using a TOR1 form. I'm a German citizen and still have a piano at my parents place in Germany, which I'd now like to bring to the UK as well. Can I amend the previous TOR1 form to add the piano to it? Can this still be imported tax-free, even though it comes from a different country (Germany) than the one where I had my last residence (USA)?
Posted Wed, 08 Mar 2023 17:52:21 GMT by HMRC Admin 10
Please could you send an email to our TOR team who should be able to assist. and review the guidance:
Transfer of residence to the UK

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