The Statutory Off-Road Notification (SORN) tells the DVLA that your vehicle is off-road,
unused, and untaxed. The declaration can be made online, at www.taxdisc.direct.gov.uk.
Alternatively, telephone: 0300 123 4321 and quote the reference number of your V5C
registration certificate. Once the vehicle is SORN, you can complete DVLA Form V14 to
receive a road tax refund. Send the completed paperwork to DVLA, Swansea, SA99 1AL.
If you have not completed a SORN - and the vehicle is untaxed - an £80 penalty
This is sent from the DVLA database, so there is no need for
the vehicle to be spotted by a police officer. Your machinery can also be clamped and
removed. A County Court Judgement may be issued too - along with a minimum £1,000
fine. Equally, a false SORN declaration can result in a £5,000 fine and imprisonment.
By Stephen Turvil, motoring.co.uk