On-line MOT's - Steptoe
My recent MOT was done while the garage computer was on-line, linked to DVLC, and my certificate was a blank form with the car details ( obtained from the database ) filled in by the printer on completion of the test.

The implications of this system when it is fully implemented ( I believe it is presently being trialled ) are so immense that I cannot think of them all; however it did occur to me that, once legislation is put in place, there may soon be fixed penalty notices issued for the offence of not having an current MOT unless SORNed
On-line MOT's - DavidHM
I think that the only offence is use of a car without the MoT on the road. If a car with no MoT is parked off road, but in tax, no offence is committed.

Of course ANPR can get around that by providing evidence that the car is used on the road, but data mining alone isn't suitable for catching drivers with no MoT - although it could be used to send out 'friendly' reminders that could be followed up.