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.

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Devonports Accountants Ltd, Cumberland House, 24 - 28 Baxter Avenue, Southend-On-Sea, Essex SS2 6HZ
Devonports Accountants Ltd, Rowe House, Emson Close, Saffron Walden, Essex CB10 1HL

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