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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.
18 Mar 2026
The government has unveiled a youth employment drive that aims to create 200,000 jobs for young people and reform apprenticeships.
24 Feb 2026
A review of what's in the Act and ask what businesses can do to prepare.
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