We've spoken with the DVLA on this and they say that you must tax & MOT your vehicle if you temporarily export it for less than twelve months. They don't really know what you're supposed to do if you're away for longer.
You can't register the vehicle as being off the road (SORN) because techinically it isn't and the DVLA would regard that as fraudulent.
We have the same problem with our two bikes and have decided to let the tax & MOT lapse and worry about it when we get back home. Officially, when you get back to England you have to drive directly from your port of entry to an MOT station to have the vehicle tested, but after four years on the road I'm not sure you'll be too worried about that!!
If you have any more questions I suggest you speak to the DVLA or your local Vehicle Registration Office - all in the phone book.
Harvey
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no pipe, no slippers
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