I rather think you do need it, the vehicle needs to be legal in its home country and the insurer might have a get out of jail
Jail card if the bike is involved in an accident.


edited........bloody hell i'm a slow typist...


ALSO
Consequences of driving without an MOT
Driving without a valid MOT certificate is an offence under Section 47 of the Road Traffic Act 1988, and, although conviction for this offence will not result in penalty points being placed on a driving licence, it carries a maximum fine of £1000. What's more, driving without a valid MOT certificate automatically invalidates the insurance policy and should a driver be involved in an accident, they themselves would have to foot the bill for the damages.
Just Google it and all will be revealed..


I don't think I am
Whilst abroad your vehicle must be compliant with the rules and regulations of the country in which it is registered. This means that you cannot allow your tax and MOT to expire.
But i'm prepared to bare my arse in sainsbury's if you can prove me wrong.
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I rode a bike without a number plate for a MOT on Wednesday, no number plate and no tax, right through the centre of the town![]()

Thanks for the replies, think I agree with Bisbee and will book an MOT for my return.