Bringing household items to UK as a returning UK citizen who will start a PhD

I am a UK citizen currently studying in Germany, but I will return to the UK at the end of my Master's study here. Upon my return, I will take up postgraduate study (PhD) in the UK. It is not very clear if I can claim transfer of residence relief as a returning UK citizen, who will study upon my return. Students need to instead use to customs procedure code (CPC) 40 00 C06 but it is unclear when or how I would do this and where I should provide evidence of my upcoming study in the UK. I would ideally like to ship personal items to my home address, not my term-time university address. Could I recieve some guidance on what the correct course of action is?

Hi, You can use the TOR relief as a returning student, you would need to complete ToR 1 form. You would need evidence of your course study, an enrolment email or letter will do. Also, you would need to complete the ToR 1 form before your goods arrive in the UK, to avoid delays in customs releasing them or getting charged duty and tax.

Hi Elisa,
If you are moving your permanent residence to UK then you can apply for TOR relief but if you are only moving to UK temporarily for studies then TOR application is not required.
Please see guidance at:
Transfer of residence to the UK
Thank you