I taxed the daughter in law's car online for her a couple of weeks ago.
Payment accepted and car taxed, but it also delivered gave a message that her SORN had expired 4 months or so ago, and that "vehicles must be continuously taxed or SORNed and we may enquire about the circumstances relating to this gap".
No automatic fine, but clearly the system picks up gaps in tax/SORN.
It's never happened to me, but I imagine the absence of a tax disc in windscreen certainly doesn't help you remember.
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