uber delivery driver

Hi I need some advice I do food delivery for uber as self employed and sometime as I can subtitute the work I let my friend do the delivery.whatever he makes I get paid in my bank account and I transfer to his bank account without deduction.Also same for my friend he let me use their just eat account to do the delivery and whatever I make they transfer me to my account without the deduction and everything is written down.When I have to do the self assessment how do I declare that some of the earning was paid to a friend as I subtitute the work and I got proof I made the payment to him and give them his details as he is self employed and have to declare his earning and as I did some of the work he paid me into my account wich I will declare also.When I contacted HMRC they told there is nothing like that appart from the construction scheme when u need a subcontractor but I have to register as a director.So am lost. thanks

Hi Whosda La
You will include the work your friend does as turnover as its you who is getting paid and then claim it as an expense under wages. he will also do the same. for the money you get from him, you will show this as other business income and so will he.
Thank you.