When does a SORN start and end?
The start date of a SORN decides whether you're covered and how much tax you get back. The rules are simple once you see them laid out.
If you apply in the month your tax expires, the SORN starts on the 1st of next month; otherwise it starts immediately. It ends when you tax, sell, scrap or export the vehicle.
- You apply(no backdating)
- This monthTax expires this month?Starts 1st of next monthorAny other timeStarts immediately
- Stays on until you tax, sell, scrap or export it
The two start-date rules
According to GOV.UK, your SORN will:
- start immediately if your vehicle tax has already expired, or if you're not applying in the month your tax is due to expire
- start on the first day of the next month if you apply in the month your tax is due to expire
Example 1: tax expires at the end of March, you SORN on 10 March
You're applying in the month the tax expires, so the SORN starts on 1 April. The car is still taxed for the rest of March, and there's no refund because no full months of tax are left.
Example 2: tax runs to the end of August, you SORN on 10 March
The SORN starts immediately. Tax is cancelled and you're refunded for the full months left (April to August). March is a part month, so it isn't refunded.
Example 3: tax expired on 31 January, you SORN on 15 February
The SORN starts immediately on 15 February. For those 15 days the vehicle was untaxed with no SORN, which can trigger a late licensing penalty. Don't wait.
You can't backdate a SORN
GOV.UK is clear: you cannot backdate your SORN. If your car has been sat untaxed for months, a SORN today won't cover the past. That's why it's worth acting as soon as the vehicle comes off the road, or as soon as you buy a vehicle you don't plan to drive.
What ends a SORN?
A SORN has no expiry date. It's automatically cancelled when you:
- tax the vehicle again
- sell or transfer it to someone else
- scrap it at an authorised treatment facility
- permanently export it
You do not need to renew a SORN, and the vehicle must stay in the UK for the SORN to remain valid.
How the start date affects your refund
Refunds are only paid for full calendar months remaining. The refund is calculated from the date DVLA gets your information (GOV.UK). If you SORN late in a month, that month isn't refunded. Making your SORN on the last day of a month rather than the first of the next can mean one extra month back. See SORN refunds.
Timing checklist
- Apply on the day the vehicle comes off the road, or the day before tax runs out.
- Don't rely on the post at the last minute. Online and phone SORNs are recorded immediately.
- Keep proof: a screenshot, an email or proof of postage.
- Check the status a few days later.
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Frequently asked questions
Can I backdate a SORN?
No. GOV.UK states a SORN cannot be backdated.
Why did my SORN start next month?
Because you applied in the month your vehicle tax was due to expire, so it starts on the 1st of the following month.
Does a SORN expire?
No. It lasts until the vehicle is taxed, sold, scrapped or permanently exported.