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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.
12 Dec 2025
HMRC is offering self assessment taxpayers a reminder that help is available to manage their tax bill.
11 Dec 2025
The government recently unveiled a £725 million package aimed at supporting apprenticeships and combating youth unemployment.
10 Dec 2025
Taxpayers lost £10.9 billion to fraud and error as the UK government's pandemic response 'left the front door open to fraud', an independent report has revealed.