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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.
15 Aug 2025
Many UK firms are now increasing their requirement for onsite working but the return to offices varies by sector, according to data from the British Chambers of Commerce (BCC).
29 Jul 2025
A look at the revived Pension Commission.
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