Pushing your bike.

[BBROWN1664]

My understanding is also if you own a vehicle it must have a valid insurance policy even if it is kept on private land

Under the continuous insurance rules now that is the case, unless it is SORN.

[VNA - BMW Wank]

Hence the need for a Sorn statement if your not going to tax a car or motor vehicle of any type.

Tommy, sorn?  The C90 was last taxed in 1986, the disc is still on it.  It's not SORN.