Imports: Transfer of Residence Declarations Update

HMRC have sent an update on the new rules for ‘Transfer of Residence’ to the CIOT and other stakeholders:

‘People moving their primary residence to the UK will be able to declare all their personal possessions in a much easier way from 1 August 2022. Those approved for Transfer of Residence relief (ToR) will no longer need to provide individual commodity codes to classify each personal item on their import declarations. Please see the attached message for more information and links to guidance.’

HMRC have let us know that they welcome any feedback or questions on this update; please contact [email protected] with ‘Transfer of residence’ in the email header.