Forgetting everyone you paid
Depending on the nature of your work, you might pay others to help you get the job done, but not in any regular or standard way. If you are, for example, a photographer who does gig work, you might hire an assistant for some jobs. The client pays just you the lump sum for the job, and you pay out the assistant. But maybe you don’t always need an assistant or the amount you pay the assistant depends on the job. Either way, you shouldn’t pay taxes on the full amount for the gig since you didn’t get the full amount – you gave some to an assistant for the day. There are hundreds of possible scenarios like this to discuss with your accountant, if you occasionally hire help for your business, but don’t have a proper payroll for employees.