That info from DVLA is correct - but missing perhaps the additional information that if on the road the car must be taxed and insured. You haven't told us what offence DVLA is pursuing you for, nor the timeline. However, in general these cases are black and white - on the road + no tax = problem, no tax or SORN in place = problem, or taxed + no insurance in place = problem. They don't even have to see it - the computer adds 2+2 and spits out the fine.
Thanks, that makes sense in general.
To clarify the specific position in my case:
• The vehicle was on the road and not taxed at the relevant time (I understand that point)
• However, I had already submitted a written representation to DVLA on 28 Nov explaining the situation (vehicle immobile, etc.), which was acknowledged
• Despite that, the vehicle was clamped and removed on 5 Dec
• I then submitted a formal follow-up/appeal via the DVLA online system on 10 Dec
So my concern is less about the underlying rule, and more about whether enforcement action was taken despite an ongoing representation/appeal.
I would appreciate any views on whether that affects how this should be approached in the SJP.