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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.
08 Oct 2025
New legislation aimed at tackling rogue tax agents and those pushing tax avoidance schemes won't catch all of those it is aimed at, warns the Chartered Institute of Taxation (CIOT).
07 Oct 2025
HMRC has resumed its programme allowing direct recovery of money from debtors' bank accounts.
06 Oct 2025
Over 750,000 18-to-23-year-olds have yet to claim their matured Child Trust Funds (CTFs), according to HMRC.
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