Moving from France to the UK
‘*As of Tuesday 28 September 2021 the following information is relevant for households who are moving their PRIMARY RESIDENCE between France and the UK.
You will be required to apply for a ‘Transfer of Residency’ from HM Revenues and Customs
Please find a link to the form here – Transfer of Residency Form
You will be required to complete the form above and to send it to HM Revenue & Customs, Birmingham (it can be scanned and e-mailed).
There are supporting documents that have to be sent with the application which are listed on their information page and here below.
One item on the list of supporting evidence required is – A list of the items being moved.
For your information, the list does not have to be overly detailed. Keep it simple (no descriptions), such as 20 cartons of china and glass, 10 cartons of clothes, 5 tables, 12 chairs, 4 beds, etc. so not too much detail.
*Do not include any wine or spirits in the list (or the load when it’s moved) and it may be helpful to declare a value (keep it low – it doesn’t have to tally with insurance values).
You will receive confirmation once the form has been received by HM Revenue & Customs and then about a week later, if your application is successful, you will receive authorisation in the form of a letter which contains your Unique Reference Number (URN). We will require the URN prior to collecting your effects, along with a copy of the list and your passport.
Supporting Documents RequiredThese must accompany the Transfer of Residency Application form detailed above.
- 1. A (black and white) copy of the photo page from your passport and a copy of your UK visa (if issued)
- 2. A signed list of goods that you wish to import
- 3. Proof of residency in a country you are transferring from showing your name and address of residence. For example, a utility bill
- 4. Evidence of your right and intention to move to the UK. This could be a copy of the relevant signed page of your UK contract of employment and/or purchase or rental agreement for your proposed place of residence in the UK (only the relevant signed page that clearly shows your name and address of residence need to be submitted).
This is an illustrative list. If you do not have the above documents you may send alternative evidence to support your claim to
ToR. Please note that HMRC may request additional documentation to verify your application
At present when moving effects from a secondary residence in France, duties and taxes will not be payable upon the value of the goods so long as a written declaration is provided stating that the goods originated within the UK and that they are being re-imported for the importer’s own use. A signed, valued and dated list will also be required along with a copy of the importer’s passport.
Moving from the UK to France
Supporting Documents Required
- 1. Photocopy of main page/photo page of passport
- 2. An inventory of your effects – 1 copy in English, 2 copies in French. Each declaring a value, signed and dated.
- 3. A letter from a solicitor or local council verifying that you are giving up residency in the UK.
- 4. Proof of having lived in the UK – a document showing your name and address of residence, for example, a utility bill.
- 5. Proof of ownership/rental in France.
- 6. CERFA form 10073
When moving to a secondary residence in France at present there is no exemption. Duties and taxes may be levied by the French authorities on the value of the household effects being imported.