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  • 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?