Customs Information Paper 28 (2017): Changes to Transfer of Residence (ToR) relief
Introduction:
This paper sets out the recent changes to Transfer of Residence (ToR). In particular, we have introduced new procedures for:
- students
- items imported in regard to a wedding
- Crown servants
We are also looking to simplify the ToR application process.
In line with these changes, we have updated Notice 3 and introduced a new Notice 5.
For full details of this CIP, please click on the above link.
Issued on 10 November 2017 by Customs Strategy and Tax Design, Customs Directorate, HMRC
Posted on Wednesday 13th December 2017