Schemes
Motor Trade — second-hand vehicle margin scheme
Per-vehicle margin VAT for car dealers, with the stock book HMRC requires.
Who it's for
Dealers selling second-hand vehicles bought without a recoverable VAT invoice. See VAT margin schemes on GOV.UK.
How onesixth helps
- Stock book — every required field per HMRC, generated stock references, retention enforced for 6 years.
- DVLA lookup — pull vehicle metadata by reg number.
- Per-vehicle margin — gross margin × 1/6 = VAT due on each sale.
- Journal posting — straight to your accounting platform, with a full audit trail.
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