Thousands of people return to the UK every year after a few years in Spain, France, Portugal or further away. Many are surprised to find that moving back is more formal than moving out was. Nationality changes nothing: what customs looks at is where you lived.
Transfer of Residence relief (ToR01)
Your used household goods and personal belongings can enter the UK free of import duty and VAT if:
- you have lived outside the UK for at least 12 consecutive months;
- you have owned and used your belongings for at least 6 months;
- you are moving your normal residence to the UK;
- you import them within 12 months of moving back.
You apply online with form ToR01. HMRC checks your application and gives you a reference number — apply before your belongings arrive, ideally before they even leave.
Goods imported under the relief cannot be sold, lent or hired out for 12 months. Alcohol and tobacco are always taxed.
Before you leave your country of residence
The formalities depend on where you live, but the usual list is:
- Deregister your address where the country requires it (for example the Abmeldung in Germany, your commune in Belgium, your municipality in the Netherlands).
- Close or transfer utilities, internet, phone and insurance, and keep the final bills.
- Inform the tax authorities of your departure and settle your tax position.
- Plan your car: export deregistration at origin, then import and registration in the UK.
Each departure guide on this site lists the steps for that country.
The export side
Your belongings leave the EU (or Switzerland, or Norway) under an export declaration, filed by your mover before departure. The UK import is then cleared under your ToR01 reference. Both sides must match your inventory.
Bringing your car back
- Tell HMRC within 14 days of bringing the vehicle into the UK for good, using NOVA (Notification of Vehicle Arrivals). You cannot register the vehicle until this is done. Relief from duty and VAT may apply under the same transfer of residence conditions.
- Check the vehicle's compliance: a left-hand-drive car may need adjustments (headlights, speedometer in mph) and an approval check before it can be registered.
- Register it with the DVLA to obtain UK number plates.
If your car is right-hand drive and UK-built, the process is usually simpler. If it is left-hand drive, compare the cost of conversion and registration with buying a car in the UK.
How your move travels
| From | Mode | Typical door-to-door time |
|---|---|---|
| France, Belgium, Netherlands | Dedicated truck | 1 to 4 days, plus customs clearance |
| Germany, Switzerland, Italy | Dedicated truck | 2 to 6 days, plus customs clearance |
| Spain, Portugal | Dedicated truck | Up to 7 days, plus customs clearance |
| Anywhere in Europe | Shared load | 2 to 5 weeks |
| USA, Canada, Australia, UAE | Sea container | 6 to 14 weeks |
Back in the UK: the first weeks
- Register with a GP: if you are moving back to live in the UK, you are entitled to NHS care as an ordinary resident.
- Council tax and utilities at your new address.
- Driving licence: if you exchanged your UK licence for a foreign one, check whether it can be exchanged back.
- Children: contact your local authority for school places — admissions are handled locally.
- Tax: tell HMRC you are back so your tax code and residence status are updated.
Frequently asked questions
More guides
- Moving to Spain: NIE, padrón, residency and shipping your homeMoving to Spain from the UK, USA or Europe: NIE and TIE, the padrón, residency routes, your driving licence and shipping your belongings.
- Moving to Portugal: NIF, residency and your belongingsMoving to Portugal from the UK, the USA or elsewhere in Europe: NIF, residence permits and AIMA, registration, your car and how to ship your belongings.