TOR1 Rejection Reason

I've relocated to Germany for work on the 12-April 2023 and imported my household goods from London.
Since this time I have travelled back to the UK intermittently and spending a total of 204 days to date.
Considering my family ties to the UK (My wife who remained), I paid TAX on global income as a TAX resident. The total time spent in German in order to maintain residency was 20months+.
My application for a TOR1 was since rejected to bring my used UK goods back to the UK.
Why should I be liable for paying TAX on my personal possessions which are in fact all returning to the UK?
I am desperate to understand the logic behind this approach.
NOTE; I've since called the HMRC and was simply told to supply evidence.
I'm really not sure what evidence needs to be supplied as a record of my good leaving should also be recorded.
Any help or advice would be highly appreciated.

Hi Sanjay Hari
If you are not eligible for TOR relief, you can check to see if returned goods relief is applicable since you are returning the goods to UK.
Pay less import duty and VAT when re-importing goods to the UK.
Thank you
 

Hi Sanjay Harry When goods come into the UK it’s assumed that the goods are being imported for the first time. HMRC have no way of knowing that goods have previously been exported and returned unless proof is provided. Import duty and import duty will be due. This is entirely separate from any other taxes you pay. The proof would be evidence of the export declaration out of the UK . You should be able to get this from whoever made that declaration for your goods. Alternatively proof of purchase in the UK may suffice.