As always I stand to be corrected.
I don’t think your friend requires an IVA test but should declare what he has done to the DVLA. It will be inspected by the DVLA (good luck
) then issued with a ‘Q’ plate, as he will be registering the monocoque he brought not the Saxo he crashed, if he registers the crashed Saxo, write off status notwithstanding, it looks like it is IVA time.
I think.
Maybe!
Cheers Ginge