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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.
04 Jun 2026
Three quarters of UK workers are not on course to save enough for a 'moderate' lifestyle when they retire, according to a report by Pensions UK.
03 Jun 2026
Hospitality businesses, teams and organisations are being urged to sign a new petition calling for the government to cut hospitality VAT to 10% by UKHospitality.
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Our summary of the key announcements from the Chancellor's latest Budget .
Read about the budget