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I don't think the MOT is like tax where its an offence to have none. Obv as @Ptown says, an offence to ride the bike anywhere other than a pre-booked MOT without a valid one and I imagine if it were parked on the road it could be construed as an offence but if you keep it off the road it should be fine.
I don't think the tax/sorn status matters to insurers. I certainly didn't tell my insurer when I had to sorn my bike for a couple weeks earlier in the year (my mot had run out, had it booked but discovered an issue I had to order parts for and work on, during which time the tax ran out and I couldn't renew the tax without a valid mot).
At said mot I got away with a slightly rubbing rear brake, it probably should have failed but my mot tester is a decent guy so let me away with it being an advisory as he knew I'd fix it. (He also fudged the mileage and let me away with the tyres being worn as I'd already told him I wanted him to change them a few days later when I'd been paid). I think the mot changed about a week later and there's now none of that type of 'discretion'. It's either a pass or a fail.
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M_V
My bike is going to need it's first MOT in Jul. I probably won't be back till Sept.
A few questions:
Cheers.