Preventing Future SORN Situations
You should avoid having to do it again after you’ve un-SORNed your car. Even if you aren’t using your car, keeping it insured and taxed can help you avoid a future SORN situation.
Keep in mind that it is forbidden to maintain an untaxed vehicle without a SORN. You must file a SORN or continue to pay your vehicle tax and insurance even if you stop using your car.
The remaining tax cannot be transferred to the new owner if you sell your car. The remaining tax will be refunded to you for any month. The new owner must pay taxes on the vehicle.
By keeping your car in driving condition, you can take to the road whenever you want without repeating the un-Sorning procedure.