Date of Tax Liability 2008

JustConcerned

Hi All,

I'll try and keep this short.

In 2008 my Nephew bought a car from a colleague at work. As far as I'm aware he bought it without tax and was told it had been SORN'd.
He booked an MOT, in order to get "on the road" and buy tax etc, but it failed it's MOT.

He didn't have the money at the time to pay to get it roadworthy and wasn't aware of the SORN requirements with change of ownership... He left the 1 years insurance on it with the intention of getting it fixed.

Long story short, since purchase, other to go to/from the booked MOT, the car has been sat in a family members garage. Out of use and not on the public road.

His family member has since sadly passed away and the family (including him) want the car scrapped in order to deal with the house etc.

He has lost the documents (they must be in his house somewhere) but the car was properly transferred in his name in 2008. He didn't receive any tax reminders as the car was already out of tax IYSWIM. I imagine this would have gone to the previous owner.

My question is this - I take it the DVLA will want all the tax paid for the last 6 years on the vehicle? Plus a fine? His financial situation, whilst working, never picked up as he was promised by his employer, so I imagine we will need to help him out with the financial penalties that may arise from this. Can anyone help? I appreciate it is his fault but he wasn't aware of the SORN requirements and none of us (his family) had thought about it, I also am guessing he won't be lucky in that the car would "just" get picked up, scrapped and the DVLA cert of destruction issued?

Any information you can provide will be a help. He is stressing out about this more than I saw him in his exams. It is not something he would willingly ignore and is more naive in these things than ignorant.

Regards
JustConcerned

forgotmyname

You wont have to pay back tax unless the vehicle was spotted on the road.

But a fine for not declaring SORN will probably drop through the post.

Stick it in someone elses name and declare SORN get the logbook and then scrap it.

But if he sent the SORN in and forgot about it then he can contest the fine.

Rover_Driver

forgotmyname wrote: »

You wont have to pay back tax unless the vehicle was spotted on the road.

Unfortunately, if the DVLA make a claim, it makes no difference if the vehicle was on or off the road.

specialboy

Scrap the car and if the DVLA come after him for non sorn tell them he sent it off when he took the car off the road, its up to them to prove otherwise which they cant do without an admission.

JustConcerned

Hi All.

Thanks for the replies. It turns out he has panicked and phoned DVLA for advice and genuinely explained the situation.

He was advised to go ahead and scrap the car. Once done, write to one address at dvla to tell them it's no longer in his possession, and then to write to the enforcement centre to explain what was said on the phone to them and to explain the situation. He was told in normal circumstances they would accept the tax in arrears but as so much time had passed he needs to write to the enforcement address.

With the advice from replies below, had he SORN'd it in the first place this would surely show he knew about the requirements and for the other years thought "I won't bother" whereas the situation is genuine and he didn't know of the requirement and thought as it was off road he didn't have to sorn or tax it.

I highly doubt they will say "cheers, dont worry" but I am concerned they will push for court action. (doesn't that come with a minimum £1000 fine plus the tax?)

My preference would be for them to allow us to pay on his behalf, the tax in arrears. Expensive but stupid mistake and lesson learned? My concern is they won't see it as that.

What should he put in his letter to the enforcement centre? Obviously the genuine situation but would the offer of payment of tax arrears be seen as a good will gesture?

Thank you for the replies and help so far. We all just want this over with with least amount of stress ASAP.

forgotmyname

Oh dear... Buy him some large tubs of vaseline.... :eek::eek::eek:

mgdavid

JustConcerned wrote: »

Hi All.

Thanks for the replies. It turns out he has panicked and phoned DVLA for advice and genuinely explained the situation.

He was advised to go ahead and scrap the car. Once done, write to one address at dvla to tell them it's no longer in his possession, and then to write to the enforcement centre to explain what was said on the phone to them and to explain the situation. He was told in normal circumstances they would accept the tax in arrears but as so much time had passed he needs to write to the enforcement address.

With the advice from replies below, had he SORN'd it in the first place this would surely show he knew about the requirements and for the other years thought "I won't bother" whereas the situation is genuine and he didn't know of the requirement and thought as it was off road he didn't have to sorn or tax it.

I highly doubt they will say "cheers, dont worry" but I am concerned they will push for court action. (doesn't that come with a minimum £1000 fine plus the tax?)

My preference would be for them to allow us to pay on his behalf, the tax in arrears. Expensive but stupid mistake and lesson learned? My concern is they won't see it as that.

What should he put in his letter to the enforcement centre? Obviously the genuine situation but would the offer of payment of tax arrears be seen as a good will gesture?

Thank you for the replies and help so far. We all just want this over with with least amount of stress ASAP.

First thing you need to do is to teach him not to panic and go off on his own course of action; his ignorance may well have meant he has said things which jeopardise his position.
He hasn't been using the car on the road untaxed, so no offence there.
All he's done is have the car laid up off road. Have you done an online DVLA Vehicle status enquiry?
https://www.vehicleenquiry.service.gov.uk/Default.aspx
What does it say?
Next thing is to locate the V5 - it is getting very difficult to scrap a whole car officially without one.
Beyond that I would go with post #2 especially this:
Stick it in someone elses name and declare SORN get the logbook and then scrap it. Make sure the scrapyard fill in the correct tear-off slip in the V5 and give it you to keep.

Rover_Driver

mgdavid wrote: »

He hasn't been using the car on the road untaxed, so no offence there.

On the road or off the road makes no difference as far as the offence is concerned.

forgotmyname

Failure to SORN is not the same as having it reported as being on the road though.

Rover_Driver

forgotmyname wrote: »

Failure to SORN is not the same as having it reported as being on the road though.

The offence is using or keeping an unlicensed vehicle - s.29 (1), Vehicles Excise & Registration Act1994.

A SORN declaration can be made in place of a licence if the vehicle is not used or kept on a public road, s.29,3,(2B)(a) (a)+(b) of the same act. There is no 'failure to SORN', it is failure to licence.