Does a car need an MOT if it’s being stored?
No it doesn’t. Like the SORN (Statutory Off Road Notification) a valid MOT is only applicable if you want to drive the car on the road.
However you won’t be able to tax a vehicle without insurance and a valid MOT.
Some people prefer to maintain the MOT for paper consistency and continued health check.
Information on MOT’s can be found here www.gov.uk/topic/mot/get-check-mot.