A client engages subcontractors along side their own direct labour. A new client is a property developer and registered with HMRC for CIS as a contractor. My clients are not gross sub contractors and therefore will suffer deductions at 20%. Is the subcontractor labour (which has already deducted 20% from and paid to HMRC) to be included in the Labour aspect of the bill to the main contractor from which 20% will be deducted and then claimed against PAYE/NIC/CIS? or is it just direct labour?