I sent a SORN notification to DVLA in April. Have received an £80 penalty notice today. When I rang them they told me that the original notification was never received, therefore I owe them £80. they also mentioned that they have sent a £40 notice a couple of months ago. Apparently I can appeal but there seems to be no information on appeals and what basis they wil consider appeals. I can provide witness statements to verify the car was off road and also a witness statement to the fact that the SORN was posted. Anyone got any ideas?

No, other than a witness (a friend)

I sent in the SORN notice for my vehicle in April. I have heard nothing back until I got a £80 penalty notice which I can appeal. Any ideas on how to appeal successfully?