Vehicle Mesh / PHAT setup requirements?

The problem is your maya settings.
In Maya, go to window … settings and preferences … preferences …
Look in the left column “Settings” change up Axis to Z.
Now you have to rotate your model.
Freeze transforms.
Take each of your wheels and move them to the centre of Grid, freeze transforms again.
Move the wheels back to their driving positions. DO NOT FREEZE TRANSFORMS. This is important, from what I can tell the auto skeleton that’s made on import in UE4 takes this transform information to place the bones.
Alternatively you can make your own bones and weight paint the wheels, this stops the auto skel.
Hope this helps