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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.
01 Jul 2025
MPs have warned that some people who pay into a Lifetime ISA might get less out than they put in.
30 Jun 2025
A Freedom of Information (FOI) request has revealed that high earners in the UK are facing a significant rise in tax investigations by HMRC as a result of a record-breaking amount raised by compliance revenue.
27 Jun 2025
The Windsor Framework is creating severe disruption for small businesses and fracturing the UK Internal Market, warns the Federation of Small Businesses (FSB).
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