Hi there, my partner is an amazing musician and for the past year we've been running Notes of Joy - therapeutic and educational music activities for schools, care homes etc. To open us up to grant funding (it's hard for individual homes to get in little bits of money to pay and I'm an experienced charity worker) I'd like us to become a CIC. We've got people to be directors and guarantors, and I've got a fellow CIC which does parallel work in healthcare in mind to asset lock with, but I don't understand the corporation tax part and how to make my partner a PAYE employee if we don't have guaranteed income to pay him with. Currently for accounting we put the gigs through alongside his other freelance musician work (wedding ceilidhs and touring gigs etc). It sounds like he'd be taxed twice, once as a corporation and then once as an employee? Or would the tax be on what is left once he's been paid and expenses paid out, which as a CIC should be nothing as it should all be reinvested? 

Please someone soothe my addled brain. I'm trying to use this time when all our work is cancelled for infection reasons to put us in a better position for the future. 

Many thanks, Amy