Generally the Sorns were introduced to address road tax evasion-and failing to make the Sorn can carry a penalty far in excess of the actual duties that may have been payable.
I found this;
When SORN is not needed
SORN isn’t needed if:
- you sell the vehicle
- you scrap the vehicle or pass it to a scrap dealer
- your insurance company write the vehicle off
- you take the vehicle abroad permanently
- you apply for a refund and don’t keep the vehicle
- your vehicle was last taxed before 31 January 1998
Unfortunately none of the criteria looks to apply in your case.
They will take the view that it was your responsibility to have made the Sorn.
As you probably know-Sorn has to be renewed too every 12 months.
The Continuous registration centre are likely to show little sympathy unless you can show VERY GOOD reasons.Contact them and explain your side of things.They will then send you a response with a list of mitigating circumstances.
I think you should lodge your Sorn since the CRC will want to see that you have done this if you are expecting them to consider your case-and as it stands you are still in breach of the declaration.
I had a recent problem with them myself-I sold a car to a trader last year.I did not send my portion of the V5 (the vehicle was still taxed)...after 6 months I got a tax reminder...but ignored it thinking-well the trader will obv be sorting it.
3 months down the line I get a penalty notice for 40 quid for failing to fill out a sorn.
I left that too...next minute the penalty went to 80 quid.
I could not find the phone number or details of the trader...my appeals fell on deaf ears.I did manage to negotiate a settlement with the CRC and agreed to pay the original 40 quid....otherwise face more charges.
A lesson learned by me.
So dont leave this-get it sorted.As you can see the CRC have discretion to reduce penalties that are outstanding.
Keep us informed.