Whether you pay duty or not, vehicle tax is required for every vehicle which is being used on the UK road. If your vehicle is not on the road, you must declare SORN (Statutory Off Road Notification).

It's vitally important that the vehicle is indeed kept off the road whilst the SORN is in place and the vehicle is not taxed. There are penalties for not doing so.

When to SORN

Make a SORN under the following circumstances:

• You want to keep your vehicle off road and you don't want to renew your tax disc
• You're applying for a refund of vehicle tax and the vehicle is off road
• You have bought an un-taxed vehicle and will be keeping it off road
• You're renewing a previous SORN

In the same way as vehicle tax, SORN can be made from the fifth day of the month of expiry, and similarly, cannot be back dated.

SORNs are valid for twelve months. During this time you might tax the vehicle, in which case the SORN would become invalid. Similarly if you permanently export or scrap the vehicle.

Road users are sent a V11 reminder by DVLA which lets them know when the SORN is set to expire. This reminder can be used to renew the SORN, or to re-tax the vehicle.

When not to SORN

You don't need to declare your vehicle off road if any of the following apply:

• You've informed DVLA you're no longer the registered keeper
• Your vehicle is an insurance write-off
• You export the vehicle
• You sell the vehicle and have its tax refunded
• The vehicle will be off road and untaxed for less than 14 days
• Your vehicle was last taxed before 31st January 1998

SORN Vehicle Enquiry

You can check online when your SORN expires - using DVLA's vehicle enquiry service. You will need the make and registration number.

Getting an MOT

It's OK to drive your vehicle to a pre-arranged test at an MOT test station. Bear in mind you will need to have valid insurance.

Change of Address

Keep your V5 registration certificate up to date so that reminders can be sent to the correct address.

Last updated: Monday 25th July 2011 at 2:08pm