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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.
30 Jan 2023
In a recent speech, Chancellor Jeremy Hunt ruled out tax cuts in favour of introducing inflation-busting measures in the upcoming Spring Budget.
24 Jan 2023
Here we outline the key measures that will take effect from April 2023.