SPs should be aware of the application of transfer of residence relief (ToR1) when they are moving back to the UK on completion of their assignment. Individuals should get email when they apply for removal through agility.
Please click the link below for Guidance
https://www.gov.uk/guidance/application-for-transfer-of-residence-relief-tor1
https://www.gov.uk/guidance/application-for-transfer-of-residence-relief-tor1