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SORN query

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Hi,
My daughter brought a new car and declared her old car as SORN, as it was taken off road due to no insurance on the vehicle.
The vehicle has 11 months MOT and
8 months tax, which she didn't claim back, so the car is still taxed.
She has a buyer for the car, am I right in thinking that when sells the car and the new owner registers it that will get rid of the SORN, or does my daughter have to do something too?
Many thanks in advance

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