Even though the United Kingdom may have ruled your household goods are exempt from Her Majesty’s Value Added Tax, you must list your pet(s) because they may be subject to VAT.
As soon as you know your PCS post is to the UK, go online and complete a Transfer of Residence form listing household goods, cars and your pets. The UK will send you a TOR reference number.
Not having a TOR reference number will not prohibit your pet from entering the UK. But, you may have to pay VAT on arrival. If you do pay, you have 12 months to apply for reimbursement.
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