Hello, Does someone have experience with the TOR process or knows who I could ask? (I called the hotline several times and don't feel that the can give me advice) I have worked in the UK until November 2017, when I moved to Switzerland. In the meantime, I received an excellent job offer in the UK and want to move back to the UK. (my goods were shipped to the Switzerland in November 2017 and I would like to ship them back in July 2018). Therefore, I filled in the TOR1 form. However, VAT relief was rejected because I lived less than 12 months outside the UK. Would the Return of Goods policy be an option to get VAT relief? What about if my husband who has not lived in the UK the past years fills in the TOR 1 form under his name (however, he has not yet a job in the UK)? We are currently planning to move to the UK for 2 to 3 years (this is how long my job offer lasts). Would form C88 be an option?

Thank you for your advice.

From what I understand, there should be no problem with your husband filling in the form, assuming you don't mind the deception.

Interestingly, I just shipped my stuff back to the UK from outside of the EU, having not researched the process thoroughly (one page on the Gov website says to fill in the form after the goods have arrived in the UK, but after sending my possessions I realised the presence of contradictory information).

My possessions weren't touched by customs at all, in spite for not going through the ToR1 process.