What to check in your case
Compare the assessment with the vehicle registration history and payment receipt. If the authority sent separate tax and penalty notices, send both so the response to each can be identified.
Documents for your defence
Full notice or decision, front and back, and evidence of the date of service.
- IUC assessment and bank receipt showing the date and reference
- Registration history and sale, scrapping or deregistration record
Legislation and official sources
Information checked on 7 November 2026.