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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.
20 Apr 2021
The proportion of businesses targeted by cyber criminals in the past year increased from 38% to 43%, according to the insurer Hiscox.
19 Apr 2021
A new government-backed mortgage scheme to help people with 5% deposits get on to the housing ladder is available to lenders from 19 April 2021.
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Our summary of the key announcements from the Chancellor's latest Budget .
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