Hi, Intro: I am doing investigation research into a potential small business I would like to set up. It will be sports event photography, shooting large event's with sometime 2000 or more people in. I would be a sole trader. It would be a small business initially with a limited budget. The question is over allowable expenses for Subcontractors as I can't afford or do not need 'Staff on the payroll' per say! Further clarity: The business will not have any payroll staff nor PAYE staff. However, I will need to hire 'ad hoc' sub contractors to undertake any projects gained as it simply will not be possible for 1 person to undertake alone. I will need to hire Subcontractors (Which are freelance photographers) on a set fee agreed rate in order to actually cover any events with many people in. This will be short term hires, anything from 1 day to half a day. I will keep all invoices from the freelancers that will match to a corresponding payment to them. I will be paying them directly from the business so, It will also be at my own expense therefore more of my own on-going operational expenses. Can somebody please help clarify if this is a valid and allowable on-going business expense? I am pretty certain it should be however, I am getting some UN-usal responses regarding paying NI contributions etc! Also, most of the on-line reading I have done only refers to subcontractors in the building industry. Thank you kindly for any advice!