English car, foreigner driver, road tax and MOT?
If the previous owner has declared that the vehicle was exported you will need to have all the appropriate documentation for the country it was exported to. If you are bring it into the UK permanently (i.e. for more than 12 months) you will need to re import it, that will involve paying the VAT and possibly import duty then you will need to have the vehicle inspected by VOSA and registered with DVLA, at this point a new V5 will be issued, you can then have an MOT and british insurance, once that is all in place you can tax the car.
