The reason that tax can only be for whole months is to do with the IT systems. There is a modern front end, but behind that is a very old mainframe database system.
The mainframe system was designed in the days when the tax went with the vehicle, so only needed to do full months.
But there was a problem with people buying cars with some tax remaining, but not registering the car - so DVLA and the police were losing track of some cars. The solution was nullifying the tax on handover.
It was obvious that this would lead to some double taxation, but that was regarded as least worst option.
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