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There is no legal obligation to have mirrors fitted.
If they are fitted, they must conform to Chapter 4 of Directive 97/24 or to ECE Regulation 46.01 (click link and scroll down to get a downloadable .doc copy).
If the vehicle is first used on or after 1st October 1978, the mirrors must comply with
Item 2 of Annex 1 to Community Directive 71/127 79/795 or 80/780; OR
Annex II to Community Directive 86/562 or 88/321;OR
Paragraphs 4 to 8 of ECE Regulations 46.01 AND paragraph (4) of Regulation 33 Road Vehicles (Construction & Use) Regulations 1986.