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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.
21 Jan 2019
A survey carried out by the Federation of Small Businesses (FSB) has revealed that confidence amongst small firms has 'fallen to its lowest level since 2011'.
18 Jan 2019
Research carried out by NatWest has suggested that the 'rising cost of living' is causing financial concern for young people in the UK.
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Our summary of the key announcements from the Chancellor's latest Budget .
Read about the budget