A SORN -- Statutory Off Road Notification -- applies to vehicles while they are in storage or out of action and not used on the road. It's an offence to drive or park an untaxed vehicle on a public road. Even if it's stored in an off-road location, the vehicle must still be taxed unless a SORN has been declared to the government's Driver Vehicle Licensing Agency (DVLA).
Declare a SORN online
Log in to the DVLA's online portal from the UK government website (link in Resources) and enter the 16-digit reference number from the V11 reminder form or the 11-digit reference number from the V5 vehicle registration form along with the car's registration number.
Accept the conditions by clicking "Next."
Select "Declare a SORN" from the options available.
Click "Submit" to complete the declaration.
Delare a SORN in person
Check the SORN declaration box on the V11 form.
Find a UK Post Office that issues tax discs. Use the Post Office finder portal to do this.
Hand in the signed V11 form at the Post Office counter.
Declare a SORN by post
Download the Statutory Off Road Notification (SORN)' fom V890 from the DVLA website or pick one up at the Post Office.
Complete V890 section 1 "Vehicle Details" using the information from the vehicle registration certificate.
Complete V890 section 2 "Your Details." This must match those of the keeper on the vehicle registration certificate
Sign the V890 form and post it to the DVLA, Swansea, SA99 1AR.
There's no electronic acknowledgement of a SORN declaration. Written confirmation is sent to the keeper's registered address. A vehicle registration document cannot be used at a Post Office.
A SORN cannot be declared if the vehicle has been sold. Although liability insurance is not required once off-road, you should maintain fire and theft coverage.