Just SORN it at the registered address after you have left Europe, it's departure and return to the UK are not recorded anywhere so nothing to worry about as long as you don't tell the DVLA, although it will have to be insured and taxed on-line before bringing it back or picked up from the port of entry in a van.
Outside of Europe you take out insurance and occasionally a temporary importation permit (TIP) at the border when entering a new country, that and the carnet is what they are interested in, do not tell overseas customs that it is not taxed or you might open a can of worms.
Carnets have to be renewed after 12 months or you need to be somewhere they are not needed such as North or South America.
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