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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.
27 Sep 2022
Employers are being warned to ensure they are complying with their ongoing automatic enrolment duties by the Pensions Regulator (TPR).
26 Sep 2022
Nearly 400,000 workers at businesses that have volunteered to pay the Real Living Wage are set to get a record pay boost.