Your vehicle will remain subject to the laws of the UK when you are taking it out of the UK on a temporary basis, meaning for a period of 12 months or less (according to the DVLA).  As the legal “keeper” of the vehicle, you are required by law to keep it taxed while it is out of the country, as is the case with all DVLA registrations.  You will be able to keep the vehicle taxed provided that you have a current insurance policy on the vehicle and a MOT certificate.

If you fail to have your vehicle taxed and then return it to the UK, you will need to have it transported and not drive it back into the country.  You will also need to declare a “Statutory Off Road Notification” or SORN right away.  Taxing the vehicle or declaring a SORN can be completed by phone or online.  However, you cannot declare the SORN while the vehicle is still out of the UK.

If, by some chance, you do not have a DVLA registrations certificate, and you are planning on taking the vehicle overseas temporarily, you can obtain a replacement car registrations certificate from the DVLA by either applying by mail or over the phone.  Just be aware of the fact that it could take up to a month to receive it.  So if you need to be travelling within that time period, you will need to obtain a V379 temporary registration certificate.