I had a problem with Mrs Image's Triumph .... getting into the resto nicely so thought I'd get it taxed up front as it's free ... then got a letter from the DVLA threatening a £1000 fine for having a taxed but not insured motorcycle in several lumps in my workshop .... had to sorn it instead ...that took three tries before it 'took' on their database.
Apparently having a taxed but not insured vehicle is now an offence even if it never goes near the road ... no doubt been like it for years, just I'd never been in that situation before
K