You can’t tax a car without a valid MOT (if it’s over three years old). So if your SORNed car has been sitting longer than a forgotten lasagna in the back of the fridge, its MOT has likely expired. You’ll need to get a new one. But you can’t drive it to the MOT center without tax. This is the infamous Catch-22 of British motoring.
How to Un SORN a Car: 7 Easy Ultimate Steps Guide DVLA Tips
The solution? You can drive your SORNed car to a pre-booked MOT test without tax, but only if you have that appointment and you drive directly there. Tell your sat-nav: “No scenic routes.” Even the queen’s guard wouldn’t make a detour.