Our neighbourhood PCSOs will readily issue penalty notices to untaxed vehicles they find on the highway during patrols, but you can also report untaxed vehicles directly to the DVLA.
The vehicle must be parked in a specific location on a regular basis,
so that an Agency Inquiry Officer will be able to make a sighting of
the vehicle and then complete a formal witness statement.
You will need to know the registration number of the vehicle, and knowing the make, model, and colour will help. It is also very helpful if you know the postcode of the street - you can look this up on the Royal Mail website: http://postcode.royalmail.com/
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