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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)
05 Jun 2026
Research carried out by the Institute of Directors (IoD) has indicated that 86% of business leaders believe that the Employment Rights Act will adversely affect UK growth.
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