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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.
02 Apr 2025
Increases to the National Living Wage (NLW) and the National Minimum Wage (NMW) took effect from 1 April.
01 Apr 2025
Anti-scam campaigners have called for UK police forces to take a tougher stance on fraud as a result of a rise in the number of scam cases.