The new DVLA database allows them to check for vehicles that have not been taxed, and the new rules mean that it is no longer necessary for the car to be seen on public roads without a valid tax disc before they can be prosecuted.
In order to avoid fines you should:
- Keep your tax disc up to date
- Make sure you tell the DVLA if you sell, transfer, scrap or export the vehicle and keep a copy of the notification
- If you don’t plan on using or keeping the vehicle on a public road, make a Statutory Off Road Notification (SORN). You can find more information about when and how to make a SORN here: www.dvla.gov.uk