HMRC issue guidance on Transfer of Residence procedures
Since changes to the movement of personal effects procedures were announced by Customs in November 2016, BIFA has received numerous calls from Members about the new processes and procedures.
These comments have been relayed to Customs with suggestions for improvements. It is important to remember that these changes were primarily introduced to ensure that Duty and VAT would be paid in the country where the person would be living and also to comply with the Union Customs Code requirement that all communications with Customs had to be electronic.
There has been considerable criticism of the new procedures and in particular the fact that the correct systems were not available in November to allow the electronic submission of a completed Transfer of Residence Form. Also, concerns were expressed that the information provided to date on the GOV website was not sufficiently comprehensive, failing to address several likely scenarios.
In response, HMRC have now issued the following guidance which aims to rectify these points.