Well I actually meant in regards to changing brands, but since you've now gone off on one...
What does the car's handbook say
No guarantee I have one.
(and there's usually also a little sticker around the door/frame somewhere).
Being picky - as above, may have been removed if the car has been repaired/repainted.
Any size in that list is fine, not a mod, as it's a factory approved size, anything else is a change from factory spec thus a mod.
Clearly not, because if my for example my car was an SE spec Audi (16" Wheels) and I changed to S-Line alloys (18" wheels), just because the tyres size is on the factory list doesn't mean it's not a mod - it has potentially changed the value of the car/made it more desirable, therefore changing the insurance risk and needing to be declared.
*edit* and to think that in an accident they wouldn't check the tyres is potential lunacy. Obviously tread/wear is checked, but surely they'll also check tyre sizes, if only to ensure some muppet hasn't put a different size tyre on the same axle...
Never said they wouldn't be checked - but tread/wear and obvious defects will be the main thing checked. Lots of people still think it's fine to drive round with 4 mismatched tyres, never heard of any insurance issues with that - and it's far more of a risk.
In some respects I also don't understand why you think this can easily happen unknowingly. Car owners with no knowledge of tyre sizes will just get whatever the garage says, so "should" be standard size.
Nope - everyone I know when ordering tyres checks the ratings on the side of their current tyres and quotes that for any website or when speaking to a tyre fitter.
So this only really happens when a car owner purposely goes against the standard spec knowingly, so there's little room to argue they didn't know it wasn't the original size and therefore shouldn't disclose it.
90% of the population don't care whether their tyres are linglongs or whatever, as long as they are legal, what makes you think they do any more than just reorder based on what is on the car already.
(yeah, sure, unless you buy the car 2nd hand and it was like it - which is why car insurance is worded something like "to the best of my knowledge" - but, if you've had the car a year and replaced tyres 6 months ago, then you really "should" be expected to check the handbook/sticker/garage for the stock size, so the "it came like that when I bought it" excuse can't run indefinitely)
As above, maybe car didn't come with book. Maybe the car came with aftermarket wheels that look standard or are from another model within the manufacturer group (e.g. VW wheels on an Audi) - they look standard, how do I as a second hand buyer know they are not the original wheels? (i.e. I wouldn't even declare them unless they were obviously aftermarket).
Maybe the wheels tyres were a dealer option and differ from the factory spec (e.g. thinking "approved tuners" like AC Schnitzer, Alpina, AMG etc).
What about if I fit non "N-marked" tyres to a Porsche - do I need to declare that?
Will ring my Insurance later and declare my air freshener - wouldn't want it swinging around and being a contributing factor that I hadn't declared.