Here's my answer from VOSA
From an MOT perspective a compression ignition (diesel) engine must meet
the specific emission limits as prescribed in the Private Passenger and
Light Commercial Vehicle Inspection Manual (IM). Particulate filters are
not part of the MOT. However, particulate filters are, as their name
implies, fitted to filter out particulates (soot) in the exhaust gases and
as a method to meet current emission requirements. It is possible that
removing the particulate filter may affect engine performance and it's
ability to meet the relevant emission requirements.
However any body removing an emissions component should consider that the
vehicle may have been type approved to certain level which includes the DPF
and that it's removal could contravene.