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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.
09 Apr 2021
Employees who are working from home will need to make new claims for tax relief for the 2021/22 tax year, HMRC has stated.
23 Mar 2021
Reviewing the push towards a greener economy.