Exhaust emissions are one of the major sources of air pollution in the UK, and vehicles which have “smoky” exhausts emit high levels of pollutants especially particulates. The Driver and Vehicle Standards Agency DVSA (an executive agency of the Department of Transport) has powers to deal with such vehicles, and will investigate complaints from the public but unfortunately only those about heavy goods vehicles or buses and coaches, however these vehicles can do many miles and therefore cause lots of pollution.
If you are able to help your local community you can report them via this website Driver and Vehicle Standards Agency.