Please note that since January 2021, the MOT Inspection manual has been updated to include LED bulbs.
Section 4.1.4 now states the following:
“Existing halogen headlamp units should not be converted to be used with high intensity discharge (HID) or light emitting diode (LED) bulbs. If such a conversion has been done, you must fail the headlamp.”
This is a brand new update that seems to only focus on headlights.
There are no mentions to fail other LED bulbs such as brake lights, tail lights or reversing lights.