If you don’t make a SORN or tax your vehicle you could be stopped by the police. Your vehicle could be clamped by one of DVLA’s wheelclamping partners. You’ll need to pay to have your vehicle released as well as producing a valid tax disc or a surety fee if no disc is available. If you fail to pay, your vehicle will be impounded, incurring storage charges. If you don’t pay the release or storage fees, your vehicle could be crushed or sold.
Source: What if you don’t tax or make a SORN @ Direct.Gov
Message supplied by: Rich @ Respect Yourself