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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.
21 Feb 2025
Research carried out by the Federation of Small Businesses (FSB) has found that fewer small firms are looking to hire as a result of rising labour costs and the upcoming Employment Rights Bill.
20 Feb 2025
HMRC will reduce late payment and repayment interest rates from 25 February following the cut in the base rate.