UK Taking full payment but only keep a third


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Nov 9, 2020
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United Kingdom
Hello,
I'm looking for some advice please...

I run dive trips and have started working with a boat owner.
I'm self employed and take full payment for the trips I offer.
However once full payment is taken I then transfer the full payment (minus my one third) to the boat owner.

What is the best way to work this in my accounts?
 
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