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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.
Construction Industry Scheme (CIS)
21 Mar 2025
The Bank of England is walking a 'tightrope' on interest rates in the face of global uncertainty and cost pressures, says the British Chambers of Commerce (BCC).
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