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Posted Wed, 05 Mar 2025 11:50:08 GMT by emih
Hi, I am filling out the ToR relief application for just my 2 dogs I am bringing back to the UK from Australia. I did not check items when asked in the application, only animals. But the application is still asking for an item list even though I am not bringing items, only animals? Should I list the dogs, the crates, or leave it empty?
Posted Tue, 11 Mar 2025 12:48:21 GMT by HMRC Admin 32 Response
Hi,
If you’re making an application for a single animal only and you do not have any belongings to tell us about, you’ll need to have a certificate or passport before you start. You cannot submit an application without this information.
Application for transfer of residence relief (ToR1)
Thank you.

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