Help! Taxing a bike taken out of the UK for over 6 months
Seems particularly unhelpful of the dvla.
No experience of this myself, but as you cannot mot it then SORN it. Then when you bring it back to the uk drive it straight to a prearranged mot. According to the dvla:
"When you can drive your vehicle
You can only drive a vehicle with a SORN on a public road to go to or from a pre-booked MOT or other testing appointment. You face court prosecution and a fine of up to £2,500 if you use it on the road for any other reason."
https://www.gov.uk/sorn-statutory-off-road-notification
Of course this will take some planning.
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