Moving to the UK with your car

A move from Singapore is a long list of jobs. The flat, the school places, the shipping company for the furniture, the cat. The car tends to get left until last, usually with a sinking feeling that it'll cost a fortune to bring.

It's usually simpler than that. The UK has a relief for exactly this situation, called Transfer of Residence (ToR), and when it applies you pay no import duty and no import VAT on the car. Those two taxes are normally the biggest lines on an import bill, which is why it is the first thing we ask about.

Who qualifies

These are the conditions HMRC sets. You need to meet all of them.

• You have lived outside the UK for at least 12 consecutive months
• You have owned and used the car for at least 6 months before moving
• You are moving your main home to the UK, not visiting
• The car is imported within 12 months of you moving

There's one more condition worth knowing about before you commit: a car brought in under ToR can't be sold, lent, hired out or used as security for 12 months from the date you move. If you're planning to sell it on quickly, the relief probably isn't for you.

Check your own dates against these rules

Applying for ToR

The application is the ToR1 form, made online through GOV.UK, and it should be done before you move. You'll list what you're bringing (the car included), give details of the move, and upload proof of a UK address. If you don't have a UK address yet, a statement from whoever you'll be living with, or a temporary booking, can do instead.

HMRC may come back with questions. Once it's approved you get a ToR reference number, and that number is what we use at customs to clear the car without duty or VAT.

The ToR1 application on GOV.UK

We'd be more than happy to talk you through the form should you need it. It is the part people worry about most, and it is far less painful than it looks.

Getting the timing right

With a move there are two clocks running: yours and the car's. A few things we've learned from handling relocations every week:

1. Decide early. The car has to be deregistered with the LTA before it ships, and that ends your ability to drive it in Singapore. Most people keep using it until close to their last week, then hand it to us.
2. Check your rebate. Deregistering for export earns a PARF and COE rebate just as scrapping does. If the car is close to its tenth year, the PARF part can depend on when you deregister, so look it up on OneMotoring before you set a date.
3. Let it travel while you do. With 4 to 8 weeks at sea, the car often lands a few weeks after you. We can store it until you've got somewhere to put it.
4. UK insurance can wait. It can't be driven here until it is registered, so you only need road cover from the day it's plated.

Turn your moving date into a plan

If you are deciding between shipping and selling, our guide sets out the comparison.

Weighing up the cost

Honest answer: it depends on the car. A right-hand-drive car from Singapore is already on the right side for UK roads, which removes the biggest headache other imports have. With ToR taking the tax off, the cost is mostly shipping, testing and registration.

Against that, set what you would get for it in Singapore and what the same car costs in the UK. For a newer car, or one you're attached to, bringing it often wins. For something near the end of its COE, selling or scrapping can make more sense, and we'll tell you so.

Questions