Let's say you work on assignments at a daily rate of £450.00 and complete a total of 228 chargeable days in a year, hence your invoiced ANNUAL GROSS TURNOVER is £102,600.00.

If we assume that invoices for your assignment are raised monthly, then the annual Service Charge, spread out over the 12 invoices raised during a year, will be £2,427.00 (i.e. £75,000.00 x 2.5% + £27,600.00 x 2.0%), or just over £200.00 per month.

Let's say you work on assignments at a daily rate of £250.00 and complete a total of 240 chargeable days in a year, hence your invoiced ANNUAL GROSS TURNOVER is £60,000.00.

You raise a Special Instruction to employ your spouse as Administrative Assistant and assign 20% of Gross Turnover for this purpose, hence your AGT is split between you and your spouse as follows: £48,000.00 / £12,000.00.

If we assume that invoices for your assignment are raised monthly, then the Service Charge on a typical monthly invoice will be £110.00 (i.e. £4,000.00 x 2.5% + £1,000.00 x 1.0%).

The total annual Service Charge, spread out over the 12 invoices raised during a year, will be £1,320.00 (i.e. £48,000.00 x 2.5% + £12,000.00 x 1.0%).