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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.
19 Feb 2026
UK import and export trade prospects remain uncertain, according to the British Chambers of Commerce (BCC).
18 Feb 2026
The UK inflation rate was 3% in the year to January, down from 3.4% in December, according to the latest date from the Office for National Statistics (ONS).