From OSG "There is no requirement to main bond and incoming service where the incoming service pipe and the pipework in the installation are both of plastic. where there is a plastic incoming service and a metal installation within a premises main bonding is recommended unless it is confirmed that any metal pipework within the building is not introducing an earth potential."
IF an IR test between MEt and the metal pipework give a value <22Kohm then the metal internal pipework should be bonded, if it is greater than that then there is no need to bond as it is not introducing an earth potential.
There is some variation in the IR figure depending on who you listen to but generally if it is not connected to earth then there is not need to bond plastic incomers.
Surely an IR test is not the best idea. Introducing unnecessary voltage onto pipe work. Especially if the house is occupied and they are home.
Also the figure depends on the current that is deemed to be safe to touch. 30mA is the max. But most people like to work off 10mA to be on the safe side.
Plus 1000ohms for the resistance of the body.