If it's untaxed and unsorned the offence has already been committed - so just enforce it.
Not strictly true....?
Whilst correct for the most part, there is an exception to the SORN rule.
If a vehicle was off-the-road prior to the SORN rules first coming into force, even though a V5c has subsequently been issued [to show a change of keeper, for example].... there is still no requirement to SORN [each year..]....that vehicel, until such time as it has VED applied-for. If subsequently then taken 'off-the-road', it will need a SORN declaration each year from then on.
I think the biggest problem currently is the continuous insurnace thing?
I have heard of folks getting caught-out with this, when buying or selling vehicles...where, what we used to do without thought [and legally] can no longer be done.
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