I am going to be paying a dep 2 or 3 times in the next year to cover some choir rehearsals for me. I only get a nominal payment so receive it in a lump sum at the end of the year and will have to pay deps out of that (probably at 2 or 3x my rate!). All my music is run through a one man band Ltd company as I still haven't made the switch to sole trader (music is not my main job). As it is a side-line and don't have time do a lot of gigs I always make a loss on the music as I have been replacing keyboards, music software and other kit mostly used for playing in the theatre pit therefore I have never had to pay any tax/NI as I haven't paid myself anything except expenses.
So, can I just transfer the fee to my dep (haven't found the dep yet but they are likely to be a self-employed musician) and list it as an expense or do I have to account for it in a different way (wasn't planning on dealing with Tax/NI) ?