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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.
20 Jan 2026
Despite falling behind its peers, the UK economy could be on the brink of a turnaround so the government must up rather than run-down its growth strategy, says the Resolution Foundation.
19 Jan 2026
HMRC is reminding taxpayers due to submit their self assessment tax returns that there are many different payment options ahead of the 31 January deadline.
16 Jan 2026
Small businesses are facing a tough start to 2026 as confidence slumps in the face of cost hikes, research by the Federation of Small Businesses (FSB) has shown.
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