SORNed car - what are my options?

[Faker]

You can legally drive to and from a pre arranged mot test centre with no mot and tax for a vehicle examination without committing an offence. End of. Sometimes the mot centre at the bottom of your street is booked up for the next fortnight, and the earliest appointment can be 100 miles away, thus there being no restriction on distance being travelled to the centre. There must be an insurance policy in effect covering the vehicle. If the vehicle fails, and there are no immediate or major concerns, the vehicle can be driven away from the centre, still with no mot, and still not be committing any offences. If the vehicle fails and it's dangerous, a prohibition notice is served. The vehicle isn't permitted to leave the centre under its own steam.

 

Further to the comment about back taxing after mot testing. If the vehicle is sorned, and driven to and from the test centre for testing, nowhere is it mentioned that the vehicle must be taxed immediately. There's nothing stopping you waiting until the start of the next calendar month to tax the vehicle.