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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.
03 Nov 2025
Research published by the Federation of Small Businesses (FSB) has revealed that more small firms expect their business to shrink rather than grow over the next year.
28 Oct 2025
A review of SDLT rules.
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