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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.
15 Dec 2025
The Autumn Budget is unlikely to kickstart the UK economy, with the nation's growth outlook remaining subdued, according to research from the British Chambers of Commerce (BCC).
12 Dec 2025
HMRC is offering self assessment taxpayers a reminder that help is available to manage their tax bill.