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.

Southampton Office

Tagus House
9 Ocean Way
Southampton
Hampshire
SO14 3TJ

Tel: 02380 234222

Winchester Office

6 Charlecote Mews
Staple Gardens
Winchester
SO23 8SR

Tel: 01962 842000