SORN car tax UK — a Statutory Off Road Notification (SORN) tells DVLA that your vehicle is not being used on public roads. Here is how to declare a SORN, when it applies, and what happens if you cancel it.
When Can You Declare a SORN?
You can declare a SORN at any time if your vehicle is kept off the public road. You cannot declare a SORN while the vehicle is on a public road — it must be on private land, in a garage, or off the highway. The SORN protects you from receiving a Fixed Penalty Notice for an untaxed vehicle.
How to Make a SORN Declaration
You can declare a SORN online at GOV.UK using your V5C reference number. The declaration takes effect immediately. You cannot declare a SORN more than 14 days in advance of the start date — only from today or a past date. Postal SORN declarations take longer to process.
SORN Duration and Automatic Expiry
A SORN lasts indefinitely — it does not expire automatically each year. However, if you sell the vehicle, tax it, or the vehicle is transferred to a new keeper, the SORN is cancelled. If your vehicle is more than 3 years old and has no valid MOT, the SORN will be cancelled when the SORN is declared — you must first ensure the MOT is valid.
Cancelling a SORN: Taxing Your Vehicle
To cancel a SORN and drive your vehicle on public roads again, you must tax the vehicle. Online taxation at GOV.UK immediately cancels any existing SORN — you do not need to separately cancel it. The SORN simply ends when you tax the vehicle, and the road tax takes effect immediately.
Driving During a SORN: Penalties
Driving a vehicle that has a SORN on any public road is illegal. You may only drive to or from a pre-booked MOT or repair appointment, and you must have booked this in advance. Penalties for driving with a SORN include an £80 Fixed Penalty Notice and potential vehicle seizure.
Conclusion
SORN car tax UK protects you from fines when your vehicle is off-road. Declare online — it lasts indefinitely. Tax to cancel it. Never drive during a SORN. GOV.UK SORN service has full details.