If it's on the public road, it has to be taxed and insured. If it's on your land, sod it. (Although you'll need to declare it off the road or the DVLA SUPERCOMPUTER will get you)
As P said basically, if it's kept on the road you have to tax it anyway, kept off the public road and you can SORN it and not have to pay tax while you're not using it.
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