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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.
21 May 2026
Decisive action is needed to tackle the 'hidden threat' of crime against businesses, which is damaging growth, according to the British Chambers of Commerce (BCC).
20 May 2026
April's slowdown in the rate of inflation?is?likely to be a 'temporary quirk' rather than a 'signal?on the direction of travel', says the British Chambers of Commerce.