HMRC & Import

Transfer of Residence Car Import: Is a Valuation Needed?

Published 22 October 2026 · 5 min read

No. The ToR1 application for transfer of residence relief does not ask for your car's value: it asks for the year, make, model, VIN, registration details and purchase date. A value matters later, if you apply to be released from the relief conditions or the relief does not apply, and GOV.UK lists proof of value among the documents for the first.

Most advice on moving to the UK with your car is about whether you qualify. This guide answers a narrower question: when does anyone ask what the car is worth? For the claim itself, Classic Import Co, a company we work with regularly, has a step by step guide to claiming transfer of residence relief on a car.

Need proof of what your car is worth? Get a price for your car valuation.

What does the ToR1 form ask about your car?

For each vehicle you bring, the form asks for the year of manufacture, make, model, VIN or chassis number, registration number, the date and country of issue of the registration certificate or ID number, and the purchase date (GOV.UK, application for transfer of residence relief). There is no field for a price or value. For the list of belongings, GOV.UK adds that you do not need to include original costs, current values or brands.

So a valuation is not a document you need to apply. You must still get HMRC's approval before you claim, and the same page says that if you are not able to quote the approval reference on a shipped import declaration, you may be billed import duties and administration charges.

Which conditions does the relief come with?

GOV.UK says you must satisfy all of these (GOV.UK, transfer of residence to the UK, updated 12 November 2025):

you have been resident outside the UK for at least 12 consecutive months before you move;
you import the goods within 12 months of coming to live in the UK;
you intend to use them for the same purpose as before, and you have had them for at least 6 months before moving.

Commercial means of transport are excluded. Relieved goods cannot be lent, used as security, hired out or transferred to another person within 12 months of the date you moved. That last condition is where a value can come back into the story.

When does your car's value matter?

There are two situations. The first is if you want to be released from those 12 month conditions, for example because you need to sell. GOV.UK has a separate application for that, form C&E109 (GOV.UK, release from conditions of relief on a private motor vehicle). The second is if the relief does not apply to you at all. Then the car is imported in the ordinary way, with VAT and customs duty, and VAT is charged on the total cost of the vehicle plus accessories, delivery and extra charges, and any customs duty (GOV.UK, paying VAT and customs duty).

No invoice, or a price that no longer fits the car? We prepare an independent valuation with the comparable cars set out, from the details and photos you send.

Get a price for my car valuation

Your price is confirmed in writing before any work begins.

What proof of value does HMRC list for release from conditions?

The page of information you need for form C&E109 lists proof of ownership (for example a bill of sale or purchase invoice) and proof of value (for example an invoice), together with the import entry, proof that duty and VAT have been paid where it applies, and the vehicle's identification, registration and mileage details (GOV.UK, information you need for C&E109).

It does not say what to send if you have no invoice, such as a car that was a gift, or one bought years ago at a price that no longer reflects its condition. Our suggestion, not a GOV.UK requirement, is an independent written valuation with the comparables behind the figure. Whether HMRC accepts it is HMRC's decision. The same page says you have 15 working days from submitting the application to send any extra information it needs, otherwise you must apply again, so have the paperwork ready before you apply.

What else do you have to do when you bring the car in?

When you make an import declaration to claim relief for a vehicle you import permanently, you must also make a NOVA declaration, and you must tell HMRC within 14 days of the vehicle arriving (GOV.UK, importing vehicles into the UK). After that come vehicle approval and registration with the DVLA before you drive it; our guide to registering an imported car with the DVLA covers that step.

Where does a valuation fit in?

We value the car; we do not apply for the relief, make customs declarations or decide which documents HMRC accepts. If the relief does not apply and you have no invoice, our guide on the HMRC value of an imported car with no invoice explains how the customs value is worked out. Customs declarations, NOVA and the relief claim are handled by Classic Import Co.

Frequently asked questions

Do I need a valuation to claim transfer of residence relief on a car?

No. The ToR1 application asks for the car's year, make, model, VIN, registration details and purchase date, not its value. A value can matter later, for example if you apply to be released from the relief conditions, where GOV.UK lists proof of value among the documents.

Does the ToR1 form ask for the value of my car?

The vehicle details on the form do not include a price or value. For the list of items you are bringing, GOV.UK says you do not need to include original costs or current values.

What if I want to sell the car within 12 months of moving?

GOV.UK says goods given relief cannot be lent, used as security, hired out or transferred to another person within 12 months of the date you moved. The route it provides to be released from those conditions is form C&E109, and the documents it lists include proof of the vehicle's value.

What if I do not meet the conditions for the relief?

Then the car is imported in the ordinary way. VAT and customs duty apply, and VAT is charged on the total cost of the vehicle plus accessories, delivery and extra charges, and any customs duty. The car's value is then the starting point for the tax.

Need a value HMRC can look at?

We prepare independent valuations from the details and photos you send, with the comparables set out.