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Posted Sun, 02 Apr 2023 12:29:03 GMT by Amy Lyne
I've been resident in the UK for 10+ years. I am finally shipping some personal belongings from Australia. It is furniture and some pictures, from my childhood and a few things belonging to my mother (who is now in a care home - so not related to inheritance). They have very little commercial value. The shipping agent says I still need to apply for ToR, however, I haven't been resident in Australia for over a decade. Please advise what I need to do, and how to calculate the intrinsic value of items which are not for resale, but for personal use. Thanks.
Posted Tue, 04 Apr 2023 13:38:33 GMT by HMRC Admin 17

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   .

Thank you.

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