Personal Belongings

[capey]

I am a UK resident bringing personal belongings back to the UK from France having sold my house there. Items include the ususal things in a home – furniture, beds, clothes, plates, gardening tools etc. Will this be subject to VAT?

[Trevor S]

It depends on whether you were previously living in France, or just had a second home there.

If you were previously resident in France, you may be eligible to apply for Transfer Of Residence relief – details are in HMRC guidance here: 
https://www.gov.uk/guidance/transfer-of-residence-to-great-britain
Otherwise you will be liable to pay import VAT and duties on the goods you bring into the UK (on the basis that the value would exceed “duty free” limits).

[capey]

Many thanks for your answer Trevor S. I feared that was the case for UK residents.

[Author]

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