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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)
09 Dec 2022
Chancellor of the Exchequer Jeremy Hunt is set to unveil over 30 regulatory reforms to the UK's financial sector, the government has announced.
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