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The cost of all labour charged (net of travel and subsistence and any VAT charged by the sub contractor).
The cost of all materials supplied (Include VAT if the sub contractor is not VAT registered).
Is the subcontractor verified with HMRC for payment under deduction?
Note: These calculations are only for illustrative purposes and are not a substitute for professional advice.
17 May 2024
Research carried out by the Institute of Directors (IoD) has revealed that business leaders' infrastructure priorities have 'shifted' compared with the situation at the start of the current parliamentary term.
16 May 2024
UK taxpayers spent the equivalent of 800 years on hold to HMRC in 2022/23, according to a report published by the National Audit Office (NAO).
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Our summary of the key announcements from the Chancellor's latest Budget .
Read about the budget