Abdullah Tahir

Hi I have a similar situation to this person I am currently working as a self employed sole trader delivery driver on Deliveroo , the apps allow me to use a substitute to deliver for them when I want to. My friend has recently started using my delivery account on the app to also deliver part time and work, she has registered self employed also. As the apps are all in my name the earnings are paid directly to my bank, I am forwarding any earnings made by my substitute directly to her account, when it comes to Self assessment I assume I would total up the earnings on the apps and then minus my costs, these costs would also include any earnings that I have forwarded to the substitute and then I would pay tax on my profits. I assume the substitute would then complete her self assessment and input the earnings forwarded to her from me minus her costs and then pay tax separately on the profits. Am I correct in these assumptions or does it work differently for self assessment?