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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.
24 Oct 2025
Almost half a million UK workers will receive a pay boost when the Real Living Wage rates rise.
23 Oct 2025
Chancellor Rachel Reeves recently announced a 'blitz on business bureaucracy', with cuts to red tape that the government says will save firms £6 billion.
22 Oct 2025
Data published by the Office for National Statistics (ONS) has revealed that the rate of inflation held steady at 3.8% in the year to September.