The V890 is the DVLA's paper form for making a Statutory Off Road Notification (SORN). It tells DVLA that a vehicle is being kept off public roads, so it no longer needs to be taxed or insured. Most keepers do not need the form, because a SORN can be made online at gov.uk/sorn or by phone on 0300 123 4321. The V890 is needed mainly when the vehicle is not yet registered in your name, for example straight after you buy it. In that case it goes by post to DVLA, Swansea, SA99 1AR with the relevant part of the V5C log book, or with a V62 application if you have no log book.
When you need the V890 rather than the online service
The online and phone services are only open to the registered keeper, using the 11-digit reference on the V5C or the 16-digit reference on a vehicle tax reminder. Use the paper V890 when:
- You have just acquired the vehicle. A SORN cannot be transferred from the previous keeper. If you want to keep the vehicle off the road from the start, send the V890 with the new keeper section of the V5C;
- You do not have the log book. Send form V62 (application for a vehicle registration certificate) with the V890. A replacement log book costs £25;
- Your address on the V5C is wrong. Update the address section of the log book and send it with a completed V890;
- You want to date the SORN ahead. On paper, the SORN can be dated this month, next month or the month after. For a future month you must include a letter explaining why you cannot send the form nearer the time.
You do not need a SORN at all for a vehicle you have sold. Instead, tell DVLA about the sale. Motor traders holding vehicles temporarily at their business premises, where the previous keeper has notified the transfer, are also exempt.
What is on the form
The current V890 is a single page in four parts:
- Vehicle details and declaration. The registration number, the date of the SORN, the make and model, and a signature and date. If you sign for a company, partnership or other legal entity, you must state your position in the firm;
- Your details. Your name or business name and address, with a tick box to say whether you are the registered keeper, are submitting the V5C or V62 with the form, or have already sent it;
- What your declaration means. You confirm that the vehicle will not be used or parked on a public highway from the date given. Making a false declaration is an offence;
- Guidance notes. These cover refunds, acknowledgements and when the declaration ends.
Write clearly in black ink and capital letters. If you are registering the vehicle in your name at the same time, the SORN date must not be earlier than the date you acquired the vehicle.
When the SORN starts, refunds and how long it lasts
- Start date. A SORN starts immediately if the vehicle tax has expired or you are not applying in the month the tax is due to expire. If you apply in that month, it starts on the first day of the next month. You cannot backdate a SORN;
- Refund. The registered keeper automatically receives a refund for any complete calendar months remaining, counted from the date DVLA receives the notification. The refund is sent to the address on the V5C within 4 to 6 weeks, and any Direct Debit is cancelled;
- Acknowledgement. DVLA sends an acknowledgement within 4 weeks. If you do not receive one, contact DVLA on 0300 790 6802, because you may otherwise remain liable for the vehicle;
- Duration. A SORN does not need renewing. It ends when you tax the vehicle again or when you sell, scrap or permanently export it. The vehicle must stay in the UK.
Penalties and using the vehicle
An untaxed vehicle without a SORN attracts an automatic £80 fine, and there is a separate penalty for keeping an uninsured vehicle. Once a SORN is in place, you can drive the vehicle on a public road only to or from a pre-booked MOT or other test. Any other use can lead to prosecution and a fine of up to £2,500. Parking counts too: the declaration covers both use and parking on a public highway, so a SORN vehicle cannot be left on the street outside your house.
Worked example: a company van taken off the road
A building company buys a second-hand van at auction on 10 November 2026 to strip for parts. The van is not yet registered to the company, so it cannot use the online service. A director completes the V890 with a SORN date of 10 November 2026, signs it giving their position as "Director", ticks the box confirming the V5C is enclosed, and posts both to DVLA Swansea. No vehicle tax refund arises, because the company never taxed the van. Without the SORN, however, the company would be exposed to the £80 fine and the insurance penalty for an untaxed, uninsured vehicle it keeps.
Tax and accounting points for businesses
- Vehicle tax refunds. A refund for a business vehicle is normally credited against the motor expenses already charged in the accounts, rather than shown as separate income;
- Company car benefit. Under section 143 of the Income Tax (Earnings and Pensions) Act 2003, the taxable car benefit is reduced for any period of 30 days or more during which the car is not available to the employee. A SORN is useful evidence that a car was off the road, but the test is whether the employee actually could not use it. Keep the keys, the location and the dates on file;
- Paperwork. Keep a copy of the V890, proof of posting and DVLA's acknowledgement with the vehicle's records, as evidence if a fine notice arrives later.
Sources: GOV.UK: form V890, GOV.UK: register your vehicle as off the road, GOV.UK: when you need to make a SORN and the Income Tax (Earnings and Pensions) Act 2003, section 143. For mileage claims on vehicles that are on the road, see our guide to HMRC mileage rates.
If you run a fleet or provide company cars and want benefit-in-kind reporting to reflect when vehicles were actually available, our employment tax and payroll teams can help.