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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 Nov 2018
Business groups have reacted to the government's draft Brexit deal with the EU.
31 Oct 2018
Analysing the government's new Digital Services Tax.