I happened to see an advert on t'box last night for the new DVLA fine scheme. Basically, anybody who doesn't renew their car tax in time can expect to receive a £80 fine automatically.
I'm a little surprised to hear that the AA regards this system as too harsh. Why's that then? "I forgot" didn't work when I was still at school and hadn't done my homework and I don't see why it should work if you haven't taxed your car.