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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.
22 Mar 2019
Trade association UK Finance has revealed that more than 84,000 bank customers fell victim to so-called bank payment scams in 2018.
25 Feb 2019
Taking a look at the flexible working application process.