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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.
20 Sep 2019
Prioritising HMRC over other creditors in insolvencies will have a 'negative impact on the UK's economic growth', experts have warned Chancellor Sajid Javid.
27 Aug 2019
Analysing HMRC's controversial Loan Charge and its impacts.