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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:

  • your vehicle isn't taxed
  • your vehicle isn't insured (even for a short time, for example because there's a delay renewing your policy)
  • you want to break a vehicle down for parts before you scrap it
  • you buy or receive a vehicle and want to keep it off the road (you can't transfer a SORN from the previous keeper)

SORN will start immediately if you apply online Make a SORN using your V5C reference, on the first day of the month if you use your V11 to apply online or by phone, or when you state on the form v890 if applying by post.

To apply by phone: 0300 123 4321

To apply by post send an application form to DVLA, Swansea, SA99 1AR

SORNs do not need to be renewed. 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.

When not to SORN

You do not need to declare a SORN if you have been sent a V11 reminder letter for a vehicle that you have sold. You should have informed the DVLA that the vehicle has been sold and the DVLA should confirm this with you within four weeks.

Last updated: Thursday 30th May 2019

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