Guidance summary
SORN continues until a terminating change
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SORN tells DVLA that the vehicle is being kept off the public road without vehicle tax. It does not need annual renewal and lasts until the vehicle is taxed, sold, permanently exported or scrapped. It does not transfer to a buyer, who must tax the vehicle or make their own SORN. Insurance or an MOT alone does not end it.
Source: SORN continues until a terminating change
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