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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.
30 Oct 2025
HMRC recently appointed six independent industry specialists to a new Research and Development (R&D) Expert Advisory Panel.
29 Oct 2025
Research carried out by Novuna Business Finance has suggested that eight in ten small firms are worried about the impact of the upcoming Autumn Budget announcements.
28 Oct 2025
The British Chambers of Commerce (BCC) has called for Chancellor Rachel Reeves to use the Autumn Budget to combat 'persistent' hiring problems.
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