Theory online - When do I need to make a SORN?

The interactive website that partners The Car and Motorcycle Theory Test book

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When do I need to make a SORN?

You must make a SORN if a vehicle is registered in your business’s name and:

• the vehicle has been taxed on or after 31 January 1998; and

• the vehicle is kept off the road with no valid tax disc.

This applies to demonstration models of vehicles, courtesy cars and vehicles registered as a fleet vehicle, which are registered to your business and are not used or kept on the public road.