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Question:

What is a Statutory Off Road Notification (SORN) declaration?

A A notification to tell DVLA that a vehicle is not being used on the road
Explaination

If you want to keep a vehicle off the public road you must declare SORN. It is an offence not to do so. You then won’t have to pay road tax. If you don’t renew the SORN declaration or re-license the vehicle, you will incur a penalty.