A SORN car must be kept off the road but can be driven to or from a pre-booked MOT. If the MOT has expired and tax is due, the car can be declared SORN and taxed once it passes. Using a SORN car for any other journey risks a fine of up to £2,500.
Checked 23 October 2026 against the DVSA MOT inspection manual
- Driving a SORN car: Only to or from a booked test
- Other use: Up to £2,500
- Backdating SORN: Not possible
- Untaxed, no SORN: £80 fine
What SORN means
A SORN (Statutory Off Road Notification) is made when a vehicle is taken off the road. Once a SORN is in place, vehicle tax and insurance can stop. The declaration confirms the vehicle is not being used or kept on a public road, so the usual obligations to tax and insure it no longer apply for that period.
A SORN cannot be backdated. The declaration takes effect from the date it is made, so it does not cover any earlier period when the vehicle was off the road. Any tax or insurance position before that date is unaffected by the notification, and the SORN cannot be applied retrospectively to change it.
A SORN can be made online, by phone or by post. These are the routes available for declaring a vehicle off road, and the notification is recorded against the vehicle once submitted. The method used does not change what the SORN means or the date from which it applies.
Getting a SORN car to its MOT
A vehicle declared off the road with a SORN can be driven on the public road only for a journey to or from a pre-booked MOT or other testing appointment. The appointment must already be booked before the journey takes place. This limited permission applies to the test journey itself and does not extend to any other driving.
Any other use of a SORN vehicle on the road can lead to prosecution and a fine of up to £2,500. The exemption covers the trip to the test and the return from it, and nothing beyond that purpose. Using the vehicle for shopping, commuting or any unrelated trip falls outside the permitted use.
The test journey rule is narrow by design. It allows a SORN vehicle to reach a testing station for a pre-booked MOT or other testing appointment without the vehicle being taxed and insured for general road use. Driving in any other circumstances removes the protection of the exemption and exposes the keeper to the penalties set out in law.
Expired MOT with tax due
Where vehicle tax is due but the MOT has expired, renewal cannot go ahead until a valid MOT is in place. The vehicle can be declared off the road (SORN) while the MOT is sorted, which keeps it off the road legally in the meantime. Once it passes, it can be taxed again.
A SORN is made through the DVLA and applies from the point the declaration takes effect. It is the route that allows the MOT position to be resolved without the vehicle being taxed, which is not possible while the MOT has expired. The vehicle must not be used on the road under a SORN.
When a SORN is made, a vehicle tax refund is paid automatically for any full remaining months. This applies where tax had been paid and the vehicle is declared off the road. The refund follows the SORN declaration, and the vehicle can be taxed once it passes its MOT.
Fines
An untaxed vehicle without a SORN receives an automatic £80 fine. This penalty applies where the vehicle is not taxed and no Statutory Off Road Notification is in place.
Frequently asked questions
What does a SORN mean for a vehicle?
A SORN (Statutory Off Road Notification) is made when a vehicle is taken off the road. It means vehicle tax and insurance can stop. A SORN cannot be backdated.
How can a SORN be made?
A SORN can be made online, by phone or by post.
Can a SORN vehicle be driven on the road?
A SORN vehicle can only be driven to or from a pre-booked MOT or other testing appointment. Any other use on the road can mean prosecution and a fine of up to £2,500.
Can vehicle tax be renewed if the MOT has expired?
Vehicle tax cannot be renewed if the MOT has expired. If tax is due, the vehicle can be declared off the road (SORN) and taxed once it passes.
What happens to vehicle tax when a SORN is made?
A vehicle tax refund is paid automatically for any full remaining months when a SORN is made. An untaxed vehicle without a SORN gets an automatic £80 fine.