As you know, MOTs are due on an anniversary of 'first registration' and at intervals thereafter. That anniversary varies according to class of vehicle but for private cars and motos is currently on commencement of its 3rd year.
EG. Buy a new vehicle out of a showroom in UK and the MOT-free period starts from that day - not date of manufacture that can be many months earlier.
The Manufacturers Type Approval (MTA) certificate for that specific unit is handed over to DVLA as part of the initial registration process.
However, Date of 'first registration' is not necessarily when 'first registered with DVLA'.
EG. A friend, having lived in Germany for some years, returned to UK with his 5 year old car. He had to take the German registration document to DVLA who took it as proof of MTA. DVLA issued a standard age related UK Registration. The vehicle required an MOT at the moment of re-registration, being over 3 years from 'first registration', and further MOTs annually thereafter.
In practice I believe one should have it MOT tested first with its foreign registration prior to presenting all documents to DVLA. The DVLA amend the MOT accordingly - like on transfer of personal number plates.
I do not know the full extent, but clearly DVLA accept other countries Registration Documents (and therefore evidence of a MTA having been issued for the unit) at face value on a recriprical arrangement. Just as much, there are presumably 'rogue' countries they do not accept!
In the absence of such acceptance of proof of an original MTA for the specific unit, or there is no Registration document, the vehicle must be subjected to a VOSA Inspection (not an MOT) to ensure it is safe, legal and within C&U regulations and to establish an identity for it. Such vehicles were then assigned a registration number starting with the Prefix 'Q' - the same as for vehicles you build/rebuild yourself from parts or from self-build kits. I do not know what happens under the latest registratuion number format.
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