The cost of a subcontractor you engage to help you perform services such as IT support on a short term basis. This category also includes the fees you are charged from any professional services provider, such as a senior marketing strategist or a new business consultant.
What's included
IT contractors (where your main services is IT) or legal contractors (where your main business is Legal services).
Freelance designers or copywriters to help produce content.
Strategy or new business consultants fees.
Management consultancy firms fees.
What's not included
Amounts paid to contractors who are actually deemed employees via the IR35 rulings (contact your accountant for information on IR35).