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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.
The proportion of small firms expecting to contract, sell or close outnumbered the percentage hoping to grow, the Federation of Small Businesses (FSB) has warned.
18 Jul 2025
Recruitment at UK firms remained static in the second quarter of 2025 as businesses continued to assess the impact of the rise in employer National Insurance contributions (NICs), says the British Chambers of Commerce (BCC).
17 Jul 2025