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you get a form in the post normally saying its gonna run out (normally get it a month or so before)
you take that along with your valid MOT and insurance certificate, hand over a few notes and they give you a round different coloured bit of paper - tax disc!
According to the site it takes 5 days to come. what happens if you buy it on line the last day of the month? Even the cr has tax bought for it there is no tax on display???.
Mine have always come within 2 days. Guess the 5 day thing is just to cover themselves. It's all computerised now, so if dibble did pull you for it, it only takes a minute to check you are taxed on the computer system.