Every vehicle registered in Great Britain must be taxed if used or kept on a public road. Your vehicle must have a SORN (Statutory Off Road Notification) in force and be kept off-road if it’s not taxed. You will face enforcement action if you have not made a SORN.
Source: When to make a SORN (Statutory Off Road Notification) @ Direct.Gov
Message supplied by: Rich @ Respect Yourself
