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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.
29 Jul 2025
Statistics published by HMRC have revealed that Capital Gains Tax (CGT) revenue fell by 18% in the 2023/24 tax year.
28 Jul 2025
The Institute for Fiscal Studies (IFS) has called for the government to take 'decisive action' to ensure the pension system is future-proofed for the next generation.