What is SORN and when do I need one?
GOV.UK says you need a SORN when a vehicle is untaxed, uninsured, being kept off-road, being broken for parts before scrapping, or when you buy an untaxed vehicle and intend to keep it off-road.
The vehicle must stay off public roads, for example on a driveway, in a garage or on private land. A SORN does not allow normal road use.
A SORN remains in force until the vehicle is taxed, sold, scrapped or permanently exported; you do not renew it every year.
For 'What is SORN and when do I need one?', keep the DVLA confirmation or reference number once the transaction is completed. Tax, SORN and keeper records are separate, so a dated confirmation helps show exactly when your responsibility changed.
Sources checked for this answer
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