Article on The Internet Mini Encyclopædia
The assumption that the SORN goes with the car is
incorrect; you need to re-register the SORN when the car comes into your
possession, as you have to declare where the vehicle will be kept whilst off the
road. The statements below tell you how. Read for yourself and contact DVLA via
the net for anything missed:-
"A SORN declaration is valid for twelve months but the car can be licensed at any time within that period using form V10 at the Post Office.
You are permitted to drive an unlicensed car to and from a pre-arranged MoT test provided the driver is suitably insured. This remains the case where SORN has been declared.
If buying a car that is included in the SORN scheme the new keeper must either relicence immediately or, if the car is to be kept off road, make their own SORN declaration using form V890, available from Vehicle Registration Offices (VROs) or DVLC, and notify acquisition at the same time. The new keeper would not be permitted to use the vehicle unlicensed unless it is being driven to and from a MoT test as described above.
Since the introduction of SORN on 31 January this year, any vehicle whose licence expires must either be relicenced or a SORN declaration made. Vehicle licence renewal reminder forms have been amended for this purpose and can be used to declare SORN. Failure to licence or declare SORN could result in prosecution. Please note that only vehicles whose licences expired 31.1.98 or later are included in the SORN scheme. Vehicles whose licences expired before this date are not included until they have been relicensed.
Unlicensed vehicles are not permitted to be kept or used on the public highway, excepting MoT test requirements as above. When declaring SORN you must provide the address where the vehicle is being kept off road."
SORN is only an issue if '...a license disc was in force on or after 31/1/1998.' i.e. a *valid* tax disc. So a car with no tax before that date can remain untaxed, off the road without SORN indefinitely.
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