The trouble is as your tax runs out you either have to register the vehicle as SORN (statutory off the road notice) or re tax it - you cannot let it just lapse - or you can be fined.
Im pretty sure you can still do the SORN online with DVLA, I would do one after you have left the UK, when you come back to the UK have an MOT booked close to home, this enables you to drive the vehicle to the testing station on the SORN legally.
Ive been out of the UK for a while, is this still the procedure or has it changed - anyone ??
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