Ciao e tuttiIt seem that this series of posts has

Ciao e tutti

It seem that this series of posts has the final & definitive answer on whether you need to tax & SORN how you can MOT you car whilst using it abroad. If you don't want to trawl through the whole thing then I suggest posts #89 & #16 are all you need.

https://www.horizonsunlimited.com/hubb/trip-paperwork/sorn-mot-registrati...

I love the idea of reclaiming unused tax as you leave the country! (post #7)