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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.
13 Aug 2020
The Federation of Small Businesses (FSB) has urged local councils in England to ensure the speedy issuance of small business grants to firms that require them.
28 Jul 2020
Taking a look at the extension of Making Tax Digital to other taxes.