if there is no load at all on the board, all circits off, then you can touch the Earths and Neutrals together and nothing will happen. However if there is some load on say the ring main, there will be some leakage in the neutral bar. A tiny amount. However, even if you switch off an MCB( to a different circuit ) and isolate that circuit, , if you touch the n and e together, evn though the circuit is isolated, it will trip. The school of hard learning taught me to cut each conductor independantly when decommisioning circuits in a loft illuminated by another circuit !! Was working on a lighting circit once and the ring main which fed my work light kept tripping off, and it was the circit I had just rewired, spent ages trying to find the fault, untill Oldsweat put me right. You cannot beat experience. Gimme some !!