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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 number of approvals given for the funding of small businesses through the government's Enterprise Investment Scheme (EIS) has dropped, according to figures published by HMRC.
19 Nov 2019
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