Well I've just spoken to the DVLA - you can declare the vehicle SORN over the phone on 0870 240 0010.
They can issue you a fine if they have not received a SORN notice or a tax renewal from 14 days after the tax runs out. The way she explained it was that they can do it from day 1 but only check after 14 days.
I have to write a grovelling letter to my local DVLA office, which is in Wimbledon, explaining how long I've had the bike off the road, why I didn't register it as SORN sooner etc etc and hope they choose not to fine me. BUT, I will have to pay the tax arrears up until the SORN is accepted!
*******S!!!
Just one more point ... this is the second time I've had to phone the DVLA about something since I've been in the country and their customer service and attention to detail has been impeccable, both times. Last time one of the ladies there went way out of her way to help me and this lady tonight was courteous, understanding and just a good all round egg!
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