New application process is now live on GOV.UK and can be found here: https://www.gov.uk/government/publications/application-for-transfer-of-residence-tor-relief-tor01
The change in emphasis is that the owner of the personal property/household effects should now be making the ToR Application in their own name. This is because any approval to use the Relief relies upon knowing that they, their goods and their post-import intentions with their goods all qualify the relevant criteria in EC Reg.1186/2009 Chapter I (Articles 3 to 11) to permit them ToR Relief. This makes the person actually involved in Transferring their Residence to UK properly responsible and liable for the goods within the consignment and for any tax relief they wish to apply for.
At present, this will be a 'print-and-submit' procedure, with all applications to be sent either by post or scanned copies sent by email to the National Clearance Hub, until further notice.
Links to related guidance are also available on this webpage, and these will continue to be updated and enhanced to support this change. That guidance includes a reminder that ToR can only be permitted by HMRC to those persons setting up their residence in the UK only. If someone wishes to set up residence in another Member State within the EU, they will have to apply to the Customs Authority of that Member State for ToR.
Secondly you will note that the C3 form on GOV.UK has officially been withdrawn. This is to ensure any new applicants for ToR are directed accordingly to ToR01.
We will however extend a dual-running period for 3 months, up to 31 March 2017, as a concession period to assist this transition to the new process. This will now provide a sixteen-week period from the date of this email to cater for any outstanding consignments still en-route to UK. A PDF copy of the C3 has been attached to this email for use during that dual-running transition period.
Please note: any C3 forms received by HMRC from 01 April 2017 onwards will not be recognised as a valid customs declaration. C3 use will be obsolete and it will be fully withdrawn, and any concession will end.
Finally, there will be other related updates in the coming months, to provide additional clarification and support. We would recommend that a check be maintained on the Latest News page on GOV.UK to ensure you keep pace with any developments. https://www.gov.uk/topic/business-tax/import-export/latest