I take dance lessons with one other person: we share the teacher's time 50:50 and pay half the cost each. Currently, my partner pays this money into my bank account and then I pay the teacher. However, I worry that the tax authority will see this as income for me & demand income tax on it, even though I see it as simply channelling their money to their expense, and not actually income for me.
Of course, I could come to an arrangement where we pay the teacher 50:50 and the money never goes through my account, but the teacher doesn't like this.
Is there another way? For example, is there some specific way to declare split-bills on a tax form and avoid it being called income?