I sent the section 11 of my V5 logbook to DVLA via post as advised on the DVLA website. i did not SORN it before as i was under the impression that i did not need to SORN the car if i was permanently exporting it. i have applied to have the car SORN now. my apologies if this was not clear in my original post
My car is now registered in my new country of residence and has a full car insurance in the country is now registered. however it still shows up as untaxed and with no MOT on the DVLA website even though i notified of the exportation in October 2024
I permanently exported a car last year and if DVLA have recorded the vehicle as permanently exported you do not SORN it as well. Section 11 of the V5C confirms date of permanent export and DVLA will then send you a refund of tax from that date.
But that all depends on the DVLA having actually received the s11 slip. It's not unknown for Royal Mail to lose stuff. So if DVLA never got the s11 they will just assume you have an untaxed car that you haven't SORN'd. When you use the DVLA vehicle lookup
https://www.gov.uk/get-vehicle-information-from-dvla look at the 'Export marker' line. Does it say 'Yes' or 'No'? If Yes then that confirms they have received your permanent export slip (but it won't tell you when). If No then DVLA haven't received it (or have but have lost it).
The car I permanently exported 4 months ago is still listed on DVLA vehicle lookup with 'Export marker Yes' and shows as Untaxed (and will soon show as no MOT as well). I assume DVLA keep permanently exported cars on their vehicle lookup list for a period of time.
Evidence of it now being insured in another country from date xx/xx/xx will be helpful to show the DVLA prosecutor. If it's been reregistered in the new country you may be able to use its VIN to demonstrate its the same car - the VIN doesn't change on exported cars.