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Paying a contractor in stock

I hire a few contractors for my business, sometime I combine bank transfer with some stock they want to take as payment.

Can the contractor subtract the value of these items from their invoice to me, or these items required to be raised as a new sale?

Example

10 hours work x £20 = £200

I pay £180 plus £20 worth of stock

Also for accounting purpose, would this invoice cost remains at £200 then I add £20 sales, or £180 + £20 sale?

Many thanks!
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