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.
Mr M: Ferrari 575
Mr S: Aston Martin DBS
Mr H: Ferrari 458
Mr M: Ferrari 575
Mr & Mrs P
Mr J: Ford Mustang
Mr H: South Africa
Corporate client
Mrs K: Citroen Dolly
Mr S: Silver Shadow
Mr K
Mr & Mrs D: VW split screen
Mr M: Porsche 911
Mrs H: Porsche Boxter