AFAIK, unless it's exempt in some way, any vehicle being taxed requires an MoT. The renewal process, whether on line or at a Post Office, includes an on line check for MoT. No MoT = no tax.
A few years ago now but ISTR trying to tax one of our cars in mid March shortly after we got the V11 reminder. It was declined because although it had MoT at time the certificate expired on 28th March so would not be in force on 1 April when new tax commenced.
I think, to stay legal, you'll need to SORN it and get it off the road.
Edited by Bromptonaut on 03/02/2018 at 11:37
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