Ciao e tuttiIt seem that this series of posts has
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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)