🇬🇧 Moving to United Kingdom
UK Transfer of Residence (ToR1) relief: owned + used 6+ months abroad, intent to remain in UK 12+ months. HMRC Form ToR1 within 6 months of arrival.
Transfer of Residence rules
- Residency required
- 12+ months abroad
- Exemption value (USD)
- No fixed cap
- Original receipt required
- No
- Used-vs-new line
- Owned + used 6+ months abroad
Last verified 2026-04-28.