To allow those people who are in isolation but are unable to SORN their vehicles (because they are parked on a public highway) to keep their vehicles legally taxed and insured, the DVSA has extended the due date of MOT test for vehicles which were due to expire from 30th March 2020 by 6 months.
However, this will not be done until 7 days prior to your current expiry date.
Also, you do continue to have a legal responsibility to ensure your vehicle is in a roadworthy condition if you are continuing to use it.
Failure to do this could impact your insurance cover and your ability to claim if you are involved in an accident.
Therefore, if you are continuing to use your vehicle on a regular basis, it may be advisable to have your MOT test carried out at your usual time.
If you do not MOT your car and the country comes out of lockdown before 23/05/2020, when the extensions will cease, you may find yourself fighting to get an MOT slot before yours expires.
for full details go to the government website https://www.gov.uk/guidance/coronavirus-covid-19-mots-for-cars-vans-and-motorcycles-due-from-30-march-2020