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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.
"We have been working with Certax Accounting (Marlow) since 2008 and have developed an excellent relationship. Certax helps with our monthly accounting; they produce our payroll and manage our monthly management accounts, meaning, when it comes to the year end Certax can produce a final draft of the accounts very promptly."
"I have been using the services of Certax Accounting for over three years and have always found it to be an extremely professional, expert and friendly organisation. I have been consistently provided with prompt, clear, concise information and advice about any accounting or tax problem encountered."
"Certax Accounting has offered our perfumery business (which combines retail sales with consultancy) outstanding professional support for many years. Certax combines a true interest in our business with deep understanding of the administrative and fiscal environment. Any question is met by a keen desire to find a real solution, within the boundaries (and for us, maze) of legal and administrative regulations."