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If for e.g. the engine and transmission are from another car you should, technically, submit it for approval
Just an engine and box swap wouldn't make it a radically-altered vehicle as you'd still have more than 8 points from the shell, suspension, axles and steering.
an engineer approved by the Dvla
It's actually the DVSA not the DVLA that do IVA tests.
Anyway, Q plates rock. The emissions test is 'no visible smoke' at MOT time.
https://www.gov.uk/vehicle-registration/q-registration-numbers
If for e.g. the engine and transmission are from another car you should, technically, submit it for approval via an engineer approved by the Dvla (in the same way that you’d register a kit car), meaning that what looks like for e.g. a standard saloon car might have the motive assembly from something rather pokey, but the only external giveaway is the Q registration.
People doing restomods often try to keep a sufficient % of the original car to be allowed to keep the original plate- going to a Q plate is seen as spoiling the overall aesthetic.
But I do like the heavily armed merchantman thing, as it’s quite cool.
Maybe they used the Q designation for the plate based on the “cannon surprise” ships.