What the tax status tells you
The record returns whether the vehicle is currently taxed, when that tax is due to expire, and the MOT status alongside it. A vehicle declared off the road shows as untaxed under a SORN. Because the status is read live, it reflects a payment made minutes ago as well as one that lapsed months ago.
Why buyers check tax before viewing
Tax status is a quick signal about how a vehicle has been kept. A car advertised as a daily driver but showing months of SORN has been standing unused, and a stored vehicle develops its own problems — seized brakes, perished tyres, flat batteries and damp electrics. None of that appears in an MOT record.
Tax and the sale itself
Vehicle tax does not transfer with the vehicle. When a vehicle changes hands the existing tax is cancelled and any refund goes to the seller, so the buyer must tax it before driving it away. Checking the status first avoids discovering on collection day that the car cannot legally be moved.