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When I were a lad most cars only had a driver's side wing mirror. A passenger side one was a real luxury.
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Apparently the mirrors bit of the MOT includes:
1.Check that the vehicle is fitted with the correct amount of obligatory mirrors.
Obligatory mirrors required are:
one interior and one offside mirror
If the interior mirror cannot meet the field of view requirements see
note Below then the obligatory mirrors required are:one nearside mirror and one offside mirror
Note: An interior mirror must be fitted unless:
It would provide no rearward vision e.g. obscured by a solid bulkhead
The vehicle has a central driving position where there is no practical
position for the mounting of an interior mirror
Don't know about reporting but if it is the passenger side that is missing then it isn't illegal as long as the vehicle has an interior rear view mirror.
(AIUI, IANAMotExaminer)