My STR is currently not insured, as the policy ran out, and it is ready for my wife to pass her test and insure it herself. However, it is MOT'd and I had kept the tax on it, not declared SORN, to save the hassle of doing it again when she passes. But apparently it is an offence to have a vehicle taxed but not insured, even if you are not using it on the road. If it is not insured, you MUST declare SORN. What a stupid back to front idea of a law that is.