The situation in the UK is not quite that clear cut although it is probably more a case of the exception proving the rule!
For example G-AJRY was allotted to Douglas C-47A 12209 (ex KG607 & 42-93453) 09/06/47 but it became VR-SCN 08/47 & was cancelled 06/08/47. However 19/11/62 (note time lapse) G-AJRY was re-allotted to another C-47A 13331 (which had a list of PIs I wont repeat here) but had been in US & then UK mily use then several others before coming back to civil use in the UK before becoming ZS-PTG 04/74. From memory there are other instances of this happening but is unusual. What is much more common is re-use of marks issued but 'NOT taken up' which are then re-issued later - there is a big batch of Vickers Vikings which were allotted G-AJCG to G-AJDL most of which weren't built and the marks were re-allotted funnily some to a few Vikings that were actually built!!).
I am sure that there are instances where an aircraft (say of 1930's vintage) has been imported into the UK for the first time & has been allotted a 1930's period registration but my memory doesn't tell me if the registration had been used before or not )
Hope this is not too long winded,
Best regards,