UK car tax rules. Any vehicle registered in the UK must be taxed if it is used or stored on public roads. If it is taken out of service, tax must also be paid ? However, there is an option to replace it through SORN (Statuory OFf Road Notification). If neither form of payment is made, then locks may be placed on the car’s wheels, or it will most likely be towed away.
Tax your vehicle
In order to tax the car you own or own, you will need:
(a) A completed V11 or V10 application for a tax disc
b) A registration certificate (V5C) or a completed New Holder section in the case of a V10 application
c) A completed V62 application for a registration certificate (V5C), in case you do not have one
d) MOT inspection certificate (if the car or motorcycle is more than three years old)
e) Insurance that protects you against third-party claims for death, bodily injury, or property damage caused by the use of the vehicle
f) Proof of regular payment of car tax (not required at the time if the vehicle is exempt)
Registered in Northern Ireland, the vehicle cannot be taxed in England, Scotland and Wales
Placing the tax disc. Your tax disc must be located on the passenger side (curb side) of your vehicle‘s windshield. If your vehicle does not have a windshield, the tax disc should be taped to the curb side in a prominent location.
The tax disc currently in use must, of course, be on the car for which it was purchased. If you purchase a new disc before the expiration of the one still in use, do not display them both, but wait for the old one to expire. The new tax disc is valid only from the first day of the month that has already been taxed. The maximum fine for a misplaced tax disc or its absence on a vehicle is £200. It is also worth noting that the tax disc cannot be transferred from one car to another.
If you use the electronic vehicle licensing system or pay your tax in the mail at the end of the month, you are now exempt from displaying the tax disc in certain cases. This exception applies to the first five business days of each month ? during this time, a new tax disc should certainly appear in your mailbox. While you are waiting for the new disc, do not dispose of the current one, even if it is no longer valid. These exceptions apply only if you apply for a new tax disc before the old one expires, or if the SORN expires.

Decide on a SORN
If you do not use your vehicle and it is not stored on a public road, then you should forgo paying the standard tax and switch to SORN (Statuory Off Road Notification).
How to apply for SORN? – http://www.direct.gov.uk/en/Motoring/OwningAVehicle/UntaxedVehicle/DG_4022058
No tax and no SORN?
The Driver and Vehicle Licensing Agency (DVLA, for Driver and Vehicle Licensing Agency), each month, through its computer database and routine roadside inspections, checks which vehicles do not have valid tax discs. The consequence can be an automatic £80 fine, followed by a fine with a minimum of £1,000. What’s more, your vehicle can be blocked, impounded or even scrapped.
Take care of the validity of your documents
Up-to-date and valid documents will allow you to pay your vehicle’s tax or SORN by the due date, thus avoiding unnecessary fines and unpleasantness.
Proof of registration
You must notify the DVLA in case your personal information, address, vehicle details and the like change, so that the V11 application for tax extension is sent in time.
MOT and insurance
Make sure your MOT (vehicle inspection) certificate and insurance are valid on the date you want your vehicle tax assessment to begin. It’s a good idea to write down all the dates on which the inspection, insurance and so on end. Insurance and MOT required for vehicle taxation.
Continuous registration
Inform the DVLA if you sell, transfer, scrap or export your vehicle abroad, otherwise, you will still be responsible for taxing it, even if you no longer physically own it. Fill out the appropriate section of your registration certificate and send it to DVLA, Swansea SA99 1BA. You should receive a confirmation letter within the next four weeks, which you should keep as proof that your DVLA records have been updated. If you have not received such a confirmation, contact the Driver and Vehicle Licensing Agency’s customer service department.