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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.
02 Jul 2025
More than one in four UK businesses have been the victim of a cyber-attack in the last year, with many risking 'sleepwalking' into disruption, according to a new report.
25 Jun 2025
A review of the deal and the business reaction to it.
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