MOT worthy doesn't mean legal. The IVA is a much better indication of what is road legal than the MOT because it is actually checking for legality. Any clip in harness will only pass IVA with the clips wired shut.
My apologies for what I said about mounting angles above if it is wrong. It has always been considered safe to mount at up to 45 degrees below the shoulder to my knowledge, I have not seen this publication before and I will have to bear it in mind in future. Of course road vehicles don't generally experience the same sort of accidents that race cars do which is why the rules are different, and we don't use HANS, but there are freak accidents and you should fully consider safety when you change anything from standard. So I guess this means there really is no way to use harnesses and still have the rear seats, because to comply with these mounting instructions in a Mini really demands a harness bar of some form.
The mounting is identical with/ without HANS (although seat design is critical for HANS). All of the main suppliers have similar guidelines for booth FIA and E marked harnesses but the Schroth one is the most comprehensive. The issue with increased angles is the compression of the spine in a severe accident. This would be the same whether on the road or in a race situation, if anything worse on the road as severe frontal impacts are thankfully rare in Motorsport. I have certainly seen a few minis with belts mounted as you suggested and I think it was once considered ok even to use the standard rear seatbelt mounts (thankfully this practice is now frowned upon).
I certainly can't see a safe way to use a harness and retain use of the rear seat. Unless of course you look at detaching the upper straps and using a standard belt on occasions. The angle to the rear shelf is ok but that would require significant structural reinforcement of the mounting area as mounting to the parcel shelf without would be potentially lethal.