Importing personal possessions

My friend is an Ukrainian national and not a category subject to recall there,She took a job contract of a couple of years in United Arab Emirates and has accordingly been living there.Now that is completed she will not be asking to renew. She is going to learn English and take up a job offer here. If a courier brings her personal belongings here will there be Customs /VAT or other things to pay ?

Hello She will need to apply for a Application for transfer of residence relief (ToR1) using the following link : https://www.gov.uk/guidance/application-for-transfer-of-residence-relief-tor1 Once this is received, when she instructs the Courier or shipping company ensure they 100% have the HMRC Authorisation Document and that they 100% understand it is TOR1 so they should not charge any VAT or Duty on Eligible goods , all the guidance is in the Link.

Hi
Please contact our International Trade helpline below:
Imports and exports: general enquiries
Thank you.

Thanks very much Very helpful

Thanks very much.Very helpful