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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.
03 Feb 2023
Interest rates have risen to 4% ? their highest level in 14 years.
02 Feb 2023
A record 11.7 million self assessment taxpayers submitted their tax returns by the 31 January deadline, HMRC has revealed.