Notify DVLA when a vehicle changes hands
Vehicle Tax and SORN cannot be passed on when a vehicle changes hands. You must tax and insure a vehicle you have purchased before you use it.
This applies even if no money is exchanged for the vehicle or if there is a Nil charge for Vehicle Tax.
The DVLA has recently re-issued instructions on this matter LNS233 2/19 – attached document below.
Buying a vehicle
When you buy a vehicle you must either tax it or declare it is off the road by making a Statutory Off Road Notification (SORN).
You must do this even if the previous owner has it taxed or on SORN.
Vehicle Tax and SORN cannot be transferred from one owner to the next, even if no money changes hands or if the vehicle is NIL charge for tax.
How to do this
Go online at the DVLA
Phone: 0300 123 4321
Visit a Post Office that deals with vehicle tax - see Post Office branch-finder
You will need one of the following:
• New Keeper slip (green slip)
• V5C registration certificate (log book) if you have received one in your name
You might also need:
• MoT Test certificate, or
• Completed Form V112 – declaration of exemption from MoT
• In Northern Ireland – an insurance certificate cover note.
Selling a vehicle
The registered keeper is responsible for telling DVLA that the vehicle has been sold using the form V5C. This is so even if money is not exchanged for the vehicle – e.g. between family members.


