移民英國要搬運嘅物品，有好多都係用開嘅個人用品，家俬、電器甚至係車等移入英國，都有需要俾人口稅，申請Transfer of Residence (TOR) 就可以免去以上嘅稅務。 有一點要注意，就係物資運抵英國前，已獲得TOR1發出嘅編號。一般物資經船運需時約2-3個月，申請TOR1則要1-2星期時間。 https://www.gov.uk/guidance/application-for-transfer-of-residence-relief-tor1 申請TOR需要符合以下條件： 要準備嘅文件 申請流程 朋友借出地址証明樣本 <House Owner’s Name><House Owner’s Address><House Owner’s Contact> <Date> To Whom It May Concern, STATEMENT OF ADDRESS CONFIRMATION FOR FAMILY STAYING I am writing confirm that my relatives will come to visit and stay at my house on and after <Date>. They are: < Name(s)…