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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.
26 Jul 2024
The Federation of Small Businesses (FSB) has outlined five 'key priorities' for removing barriers to exporting for small and medium-sized enterprises (SMEs).
25 Jul 2024
Data published by UK Finance has revealed that a third of individuals in the UK now use mobile contactless payments.