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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 number of customers falling behind on energy bills with no repayment plan in place has more than tripled between 2012 and 2024, according to from the Resolution Foundation.
18 Sep 2025
UK firms are still under pressure after the annual rate of inflation remained at 3.8% in August, the British Chambers of Commerce (BCC) has warned.
17 Sep 2025