Moving back
to the UK
Same money as the inbound leg, half the attention, and a relief that has to be granted before the lorry arrives.
Going the other way the trap is different: UK ToR1 relief must be granted before the goods arrive. With no reference number a household shipment is treated as a commercial import. Processing is quoted at anywhere from 24 hours to five weeks, which is precisely why you apply the moment the move is certain. Without the reference number, duty of 2.5 to 25% plus 20% VAT applies.
What to do, and when
The orderApply for ToR1
Online to HMRC, before the goods arrive. It produces a Unique Reference Number that your shipping agent quotes on the import declaration. The URN is valid from 6 months before the move until 12 months after arrival, and one URN can cover several shipments if everything was declared at the start.
Check you actually qualify
The conditions mirror the Spanish side: 12 consecutive months living outside the UK, 6 months owning and using the goods, and a genuine transfer of your main home. A second or holiday home does not qualify.
Sort the Spanish-end permit
The loading address still needs a municipal street occupation permit, and Spanish notice periods are the binding constraint: ten days in Torrevieja, 72 hours recommended in Alicante, 24 hours of signage in Guardamar.
Get the inventory and the document
A valued inventory is what any goods-in-transit claim rests on, and the completion document is signed within 24 hours. From delivery you have seven working days to claim for damage.
Three ways the return leg goes wrong
The trapsThen it is a commercial import: duty of 2.5 to 25% plus 20% VAT. On a GBP 30,000 household shipment the VAT alone is roughly GBP 6,000.
Processing is quoted at 24 hours to 5 weeksGoods brought in under ToR relief may not be sold, lent, hired out or given away within 12 months of arrival.
It does not. Under the Windsor Framework, goods moving from the EU into Northern Ireland do not need ToR relief.
What the return leg costs
Verified pricesThe corridor is priced the same in both directions. Ranges published by operators in 2026, not survey data. A removals price with no volume in cubic metres and no date is not data. Exchange rate used: GBP 1 = EUR 1.17, checked 5 August 2026.
| Item | Price | Source |
|---|---|---|
| Full house move, per cubic metre | GBP 120 - 200/m3 | SECONDARY |
| A single cubic metre on its own The minimum-charge effect. It is why small moves look extortionate per unit. | GBP 250 - 600/m3 | SECONDARY |
| Part load, around 5 m3 | GBP 650 - 1,250 | SECONDARY |
| Part load, general range | GBP 700 - 2,000 | SECONDARY |
| Shared load or groupage | GBP 1,500 - 3,500 | SECONDARY |
| Dedicated vehicle | GBP 3,500 - 7,000 | SECONDARY |
| Full household, door to door | GBP 2,500 - 7,000 | SECONDARY |
| Three-bed house, around 30 m3 | upwards of GBP 6,000 | SECONDARY |
| Part-load saving against a dedicated vehicle Most sources cluster at 15-30%. | roughly 10-35% | CONFLICT |
| Road transit time Publish by service type, never as a single number. | 4-14 days; 3-7 days driven | CONFLICT |
Questions about moving back
Frequently askedWhat is ToR1?
Transfer of Residence relief. You apply online to HMRC before your goods arrive in the UK, and you are issued a Unique Reference Number that your shipping agent quotes on the import declaration. Without it there is no relief.
How long does ToR1 take?
Quoted at anywhere between 24 hours and five weeks. That spread is the entire argument for applying the moment the move becomes certain rather than when the lorry is booked.
What happens if my goods arrive before my ToR1 is granted?
The shipment is treated as a commercial import: duty of 2.5 to 25% plus 20% VAT. On a GBP 30,000 household shipment that is around GBP 6,000 in VAT alone.
Do I qualify if I kept a house in the UK?
ToR relief requires a genuine transfer of your main home. Second and holiday homes do not qualify, and this is one of the conditions people most often assume they meet.
Can I use one ToR1 for several shipments?
Yes, provided all the items were declared on the original application. The URN is valid from six months before the move until twelve months after arrival.
How much does it cost to move back to the UK?
The same bands as the inbound leg: GBP 2,500 to 7,000 for a full household, GBP 120 to 200 per cubic metre, GBP 700 to 2,000 for a part load.
Do I still need a Spanish permit if I am leaving?
Yes. The permit belongs to the loading address, not to the direction of travel. In Torrevieja that means ten days' notice, and no centre reservation at all between 1 July and 31 August.
What about Northern Ireland?
Different rules. Under the Windsor Framework, goods moving from the EU into Northern Ireland do not require ToR relief.