Application for transfer of residence relief (ToR1) Use this form to apply for transfer of residence (ToR) relief when moving or returning to the UK. From: Contents Print this page You should use this form to claim relief from customs charges due on personal belongings and other goods, when transferring your place of residence to the UK. It is also used to declare goods, before they’re shipped to the UK. Find more information on when you should claim transfer of residence ( When you must tell HMRC Use this form when you transfer your normal place of residence to the UK and to obtain approval from HMRC prior to importing goods.