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When do you need to MOT your vehicle?
Every vehicle in the UK needs to be tested each year to ensure that it complies with roadworthiness standards. If you have a vehicle that is more than three years old, it will need an MOT test each year to ensure that it meets at least the minimum road safety and environmental standards. The first test is required once a vehicle is three years old.
(There are different rules if you use it as a taxi)

When your vehicle is tested, the MOT looks at some important items to see if it meets the legal requirements You should be aware that the MOT certificate is not a guarantee of the general mechanical condition of a vehicle

If a vehicle is registered with no prior use on the road, the MOT will be required three years after the date of registration. For example, a vehicle registered "from new" on 25 April 2004 will require its MOT no later than 25 April 2007

If a vehicle is used prior to registration, as would be the case with an import, the MOT will be required three years from the end of the year of manufacture. For example a vehicle manufactured at any time in 2004 will require an MOT no later than 31 December 2007