Yes this is a topic that is rather neglected by both pilots and the Authorities who design instrument approaches.
Here in Australia the regulations state:
"In the event that a missed approach is initiated prior to arriving at the MAPT (Missed Approach Point), pilots must fly the aircraft to the MAPT and then follow the missed approach procedure."
They mention nothing about initiating a missed approach beyond the MAPT and below the Approach Minima. It seems you are left to your own devices.
There are plenty of reasons why you might need to initiate a missed approach beyond the MAPT.
1) Subsequently loosing the required visibility.
2) Excessive crosswind/ downwind.
3) Windshear
4) Runway occupied by:
a) departing aircraft taking too long to initiate take-off roll.
b) previous arriving aircaft taking too long to vacate runway.
c) runway incursion by taxiing aircraft.
And there is absolutely no reason why an engine failure could not occur at that time. Sudden application of go-around thrust, bird ingestation. etc.
Along the lines of what Winston said, just imagine the scenario when you are taking-off from the same runway. If your company has published a special procedure to follow in the event of an engnie failure during the take-off, follow that procedure. Remember too that the clean-up/ acceleration altitude might be higher than normal. If there is no special procedure to follow and you are free to accept a radar heading (such as runway heading!) I would recommend you simply tracking straight ahead on the runway extended centreline and telling ATC what you are doing. I would be maintaining this tracking until reaching radar lowest safe altitude or MSA.
To answer you question LOKE, well infact I can't anwer your question. However I imagine your regulations might be as uninformative as ours on this subject.