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advice needed - Road Tax renewal during a Car Accident

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Hi guys, i wanted to know if you could provide me with some advice in relation to a road tax penalty notice.

basically october 12 2015 my mum had a car accident (the car was parked up on the road at night and a third party driver under the influence of alcohol crashed into the car)

The road tax on the car expired and needed to be renewed during december 12th 2015.

Since the accident october 12th 2015 the car was not being driven at all whilst all the insurance stuff was being handled.
Eventually the insurance company stated the car was a right off and a garage took the car away and was now the new owner.
we recieved a acknowlegment letter from dvla on 10/02/2016

She recieved a penalty notice from a debt collection agency and we dont know if we are in the wrong and this needs to be paid or not? as we wouldnt renew the road tax on a car that was involved in a car accident and that later got written off.

So what i wanted to know do we have to pay this?

any advice would be appreciated, thanks.

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