Can I do ToR about 20 months after I arrived in the UK?

I arrived in the UK on my spouse visa in Oct 2017. For a variety of reasons, we have waited to move my household things from Canada. But we plan to move them at the end of this summer 2019. Is it okay to apply for a ToR even though it will be about 20 months after arrival? Or does the 12-month limit start the day you first arrive in the UK?
If I can't do ToR what can I do?
Thanks in advance for any insights!   

I arrived in the UK on my spouse visa in Oct 2017. For a variety of reasons, we have waited to move my household things from Canada. But we plan to move them at the end of this summer 2019. Is it okay to apply for a ToR even though it will be about 20 months after arrival? Or does the 12-month limit start the day you first arrive in the UK?
If I can't do ToR what can I do?
Thanks in advance for any insights!

One of the conditions is that you move your belongings within 12 months of your arrival in the UK so it looks like you may be out of luck.

2.2 How to qualify for this relief
To get this relief you must:

be moving from a country outside the EU to the UK, to live in the UK – transferring the place you usually live to the UK
have lived outside the EU for at least the last 12 consecutive months
have used and had possession of the goods for at least the last 6 consecutive months
have used these goods and are going to continue using them in the new place of residence in the UK for at least the next 12 months
be bringing in your goods within 12 months of coming to live in the UK
not lend, pledge, give away, hire to others or transfer your goods within the first 12 months after the date on which they were imported

https://www.gov.uk/government/publications/notice-5-transfer-of-residence-moving-to-or-returning-to-the-uk-from-outside-the-eu/notice-5-transfer-of-residence-moving-to-or-returning-to-the-uk-from-outside-the-eu


However, it would be worth getting in touch with HMRC to see if there is anything which can be done.

https://www.gov.uk/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries

Thanks - so helpful! I sent an email using the link you provided and I will report on the result... in case it's helpful to others. My fingers are crossed!!!

Thanks - so helpful! I sent an email using the link you provided and I will report on the result... in case it's helpful to others. My fingers are crossed!!!

Good luck! 

emma5-

Wife and I are in a similar situation, a few less months but over the 12. In talking with the shipping company we are planning to use their customs broker said we may have to pay a duty tax. I have just emailed him back to find out the details of the tax so will let you know when I have more info.

We are starting to regret keeping our things in storage for over a year. In hindsight should have just sold it all .... but you cant  put a price on sentimental value.

Let us know what you hear.

NWKH

Hi NWKH
Sorry to hear you guys are also facing this disappointing turn of events... I have not given up yet. I emailed HRMC using the link provided by larabee above... you might want to try it too. I explained to them that I left my things behind for a while,  for the benefit of a family member... but now I was ready to move them and could I qualify for an exemption from the 12-month rule.
The first email I got back from them just directed me back to the web page outlining the rules but I went back to them again... if I don't hear back by email I will write a paper letter and send it to the address provided - again see the link provided by larabee.
I will post the outcome for sure - but I expect it will take a few more weeks or longer...
Did you try for an exemption from the 12-month rule?

Hi NWKH
Sorry to hear you guys are also facing this disappointing turn of events... I have not given up yet. I emailed HRMC using the link provided by larabee above... you might want to try it too. I explained to them that I left my things behind for a while,  for the benefit of a family member... but now I was ready to move them and could I qualify for an exemption from the 12-month rule.
The first email I got back from them just directed me back to the web page outlining the rules but I went back to them again... if I don't hear back by email I will write a paper letter and send it to the address provided - again see the link provided by larabee.
I will post the outcome for sure - but I expect it will take a few more weeks or longer...
Did you try for an exemption from the 12-month rule?

It's annoying when they do that! I have even had them not answer a question directly when replying to a paper letter. I've found it helps to make your point, then ask them a yes/no question so that there can be no doubt.
Good luck and keep going until you get a decent answer! 

Emma-

Here is what the man from our shipping told us...

______________________________

 "Here’s what our UK offices’ customs broker said…  I think best bet is if you type a letter, explaining why you didn’t bring your items over within a year of arriving in UK, and include that with your TOR application. An actual person reviews your application and documents, and if they need any more info they reply to you on email.   Want to give it a try and let us know what they come back with?  Fingers crossed.   Absolute worst comes to it, if you have to pay taxes you would set the value low used garage sale pricing, plus cost of shipping and insurance policy if any, and it works out to be about 20% of that CIF value.

It depends on the reason behind the delay in shipping the goods. We have had instances where HMRC have allowed an extension on the 12 month, and instances where they have denied it.

They usually are quite reasonable to be honest -  it is definitely worth applying and submitting a letter of circumstances."

_________________________________________________

So it seem like submitting a TOR with a letter is the way to go from what they say. We are gonna try this route. Let everyone know how it goes is a couple/few weeks.

NWKH

Thanks all - this is really helping. So, when we send our paper letter we will (a) make it a yes/no request and (b) enclose a printed ToR form...
Hope it works for everyone! And yes let's keep one another in the loop.

Emma-

Not sure about the YES/NO part in terms of the letter. But I figure they are going to be clear with their answer. As far as the how to send our shippers website said...

Click on the link that says apply using the postal form, (although you are going to print, scan and email the form to them as its much faster.)

They also said be VERY sure to include an email that you check often as that is how they will contact you if they have any questions.

NWKH

Thanks for the info... I am inclined to print the ToR form and the letter, and send them together by post - but I will provide HMRC with an email address and phone number if they choose to reply that way.  Partly because I already sent one email explaining my circumstances (albeit without a ToR), and all they did was send the link to the HMRC site.
 

I got my TOR a month after my box of personal items arrived through USPS Priority Mail. After contacting the National Duty Repayment Centre to reclaim my VAT, I was told they just handle claims that were shipped through couriers or shipping companies. I was directed to the Border Force online chat, since lines (queues) were long. Finally, I was told to download and print form BOR286 to reclaim VAT from mailed boxes. I will send it off tomorrow with all the labels from the box and the customs form from the post pffice. I hope this helps someone.

Just an update - on March 6, I sent a letter of explanation to the HMRC address provided with a completed ToR application. I asked for a waiver of the 12-month rule as I had left things behind to help a family member and now was free to move my things... I have not heard back at all. Not by post, not by email.
We will write another letter, and if we don't get a reply within two weeks, we will be inclined to file a formal complaint.
Even if they say 'no' to my waiver request we feel we deserve a reply so we know where we stand.
Anyone had a similar experience? Comments and advice welcome!

The UK government is not quick to respond to much of anything sent via the post (from my experience). It's only been two months. If we were talking four months, I'd be getting antsy.

Sorry, I haven't read the rest of this string in quite some time. Have you tried phoning them?

Just an update - on March 6, I sent a letter of explanation to the HMRC address provided with a completed ToR application. I asked for a waiver of the 12-month rule as I had left things behind to help a family member and now was free to move my things... I have not heard back at all. Not by post, not by email.
We will write another letter, and if we don't get a reply within two weeks, we will be inclined to file a formal complaint.
Even if they say 'no' to my waiver request we feel we deserve a reply so we know where we stand.
Anyone had a similar experience? Comments and advice welcome!

The last couple of times I have written to HMRC, they have replied in 6-8 weeks. That was income tax related though so may be a different department and it also surprised me that it had not taken longer!

A few years ago when I hadn't heard back (can't remember now how long I had been waiting), I sent a letter enclosing a copy of the original and received a reply pretty quickly after that. So that's definitely what I would do next.