Close enough Shayne - Uk cars over 3 years old need testing on import, any vehicle not taxed needs testing before taxing - and as you'll know, the IOM test centre can be a law unto themselves - I've imported a few cars with fresh MOT tickets that got failed for random stuff (example, indicator lenses not being orange enough!).... in theory any UK imported car should be tested and taxed locally asap - the 6 months thing used to be an unwritten rule, but these days it depends on the copper, on any given day.