Hi

Sub let MOT's should be treated as a disbursement, i.e shown separately on the invoice and charged out at the exact price you pay.

If you mark up the price of sub let MOT to include your management fee, you must charge VAT on the FULL amount, This is Ok but your customer ends up paying needles VAT ( unless able to reclaim VAT )

A disbursement is not limited to MOT's, and can be used for other costs directly incurred on behalf of customer.

These are of course only my understanding and would advise you have a word with your accountant.

cheers Aidan