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According to this months Practical Performance Car, engine swaps in pre 1973 (i.e. tax exempt) vehicles will NOT require evidence of purchase etc. Regardless of capacity, so you can stick that Chevy small block in and just register the capacity change and engine number change, no evidence required.
Thinking logically this makes sense, with tax exempt vehicles it doesn't matter the capacity of the engine, you're not paying tax anyway, so who cares. And it suggests that people are prepared to replace engines with a lower capacity to fit into a lower tax bracket (or at least tell the DVLA they have !)
Thinking logically this makes sense, with tax exempt vehicles it doesn't matter the capacity of the engine, you're not paying tax anyway, so who cares. And it suggests that people are prepared to replace engines with a lower capacity to fit into a lower tax bracket (or at least tell the DVLA they have !)