Information you need to know

about moving between France and

the UK from the 1st January 2021.

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.


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 

 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. 

Supporting the community

We are the official sponsors of Salisbury Rugby Club and Bemerton Heath Harlequins Football Club.

Reflex Moody’s Ltd. Salisbury


Tel: +44 (0) 1722 414350


Registered Office:
Reflex Moodys Ltd, Castlegate Business Park, Old Sarum, Salisbury, Wiltshire, SP4 6QX, UK

Company No: 5186435   Registered: Cardiff

Furniture Ombudsman

We adhere to the British Association of Removers Alternative Dispute Resolution Scheme which is independently operated by The Furniture Ombudsman