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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.
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The UK's businesses are facing a perfect storm of increasing costs and time is running out for the government to act, the British Chambers of Commerce (BCC) has warned.
01 Jul 2022
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