Road Tax Refunds
DVLA no longer accepts applications for a vehicle tax refund from customers using a V14 form. They will be rejected and returned to the customer.
Since 1 October 2014, you no longer need to make a separate application on a V14 for a refund of vehicle tax. DVLA automatically issues a vehicle tax refund when a notification is received advising of a change in circumstance from the registered keeper.
Further details can be found at https://www.gov.uk/government/news/dvla-reminds-customers-of-new-refund-rules