The rule is simple and has not changed for several years. If you do not intend to use your car, don't bother to pay your tax or ask for a refund you must SORN the vehicle and park it off the public highway. Once SORN'd you dont need to insure it but if its a valuable car you would be daft not to, could still get fired or stolen.
The only changes to the rules have been in the past SORN needed declaring every year, now once will do it (unless you Tax the car then when the tax expires a new SORN is needed).
Clearly if you got a fine you have not followed the rules.
If you feel you have followed the rules appeal. I received a fine for SORN once. Appealed and the fine was cancelled, they had got it worng.
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