I may be completely barking up the wrong tree but this is my understanding of the way things work.
The car is taken for an IVA test.
Once passed you are issued with a MAC certificate.
The MAC will enable you to register & tax your car.
An MOT certificate is not required for the first 3 years as per new car.
I also believe that if you are able to find an insurer that will insure the car on the VIN number the car can be driven to the IVA test.
Now I will duck for cover