SORN only applies to current owner, if it's sold whilst SORN'ed then new owner will either need to re-Sorn or tax the vehicle. It can be taxed at a Post Office using the new keepers supplement. Just send off the V5 like you would normally do to inform DVLA of change of keeper.
I've not heard of this 21 day law before, where did you read that?
Thanks for that. Does that mean if the buyer comes to pick up the vehicle on a day when the post office is closed (bank holidays), they can drive it to their house then perhaps tax online? Or is that completely illegal?
The 21 days thing I read when I sorn'd it online. It said that if you want a tax refund you can't tax for 21 days. But I'm assuming if you change the owner that no longer applies? I've already sent off the form for a tax refund
Thanks so much for all of your help