Philip Cree

My sister and I are planning to move some of our inherited possessions from Ireland to the UK after our last surviving parent died in Ireland last year. The plan is to hire a van in the UK and to travel to and from Ireland on the Rosslare - Pembroke ferry route. Our understanding is that inherited goods are subject to tax relief and that there will be no duties to pay. Many hours spent trawling HMRC sites relating to the import of inherited goods have still left me with some unanswered questions, so any clear guidance would be appreciated. Not knowing how to go about this or having complete confidence that we're getting it right is causing quite a lot of anxiety! 1) Does any paperwork need to be completed for Irish customs as well or is it just for UK HMRC? 2) Form C1421 - I did a trial completion of this. One question requests the date the inheritance was 'settled'. Is this the date on which the will was signed? 3) I read on one link that an EORI would not be required, but I've discovered that to apply for a GMR (required if moving goods by sea and arriving at Pembroke) I nevertheless need one. 4) My biggest concern is the requirement for a complete list of all the goods and their approximate value if not specifically mentioned the will. Many of the items are of sentimental value with no numeric value - albums of holiday photos, letters, diaries and personal files. There are also a few paintings, items of clothing, table cloths, books, book cases and other furniture. None of the items is on the list of things liable for any import duty. Do I need an import licence and do I need to complete a detailed list with commodity codes etc.? If yes, please could you tell me how I go about this including how to submit it in advance. Thank you.