ally-b
This webpage may help you out hopefully.
http://www.vehiclelicence.gov.uk/EvlPortalApp/
also found the following:
I am buying a vehicle and the previous keeper has already declared SORN. Do I have to do anything?
Yes. As the new keeper you are required to do one of two things:
· Apply for a tax disc
Or
· Declare SORN from the date of acquisition, as SORN is not transferable.
Dougie