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  • 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.