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HM Revenue & Customs Issues a New Pre-Online Process Relating to Transfer of Residence

November 30, 2016

As of January 1, 2017, the C3, C5, and C104a customs forms that are currently used to declare household goods and personal belongings will become obsolete. All applications for Transfer of Residence (ToR) after that date will only be accepted online. The information must be completed by the assignee at

The ToR application, if approved, will allow the household goods shipment to pass through customs without attracting tax and duties. We have been advised that there may be a period of transition for the online system to go live, and in this case, the assignee will be accountable to pay for their taxes and duties upfront and then go through a process of refunding once the online system is up and running.

This new process affects all household goods shipments coming into the United Kingdom from outside the European Union.