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The payments to the Austrian company form part of your cost of sales and thus will not be exposed to UK taxation. You will deduct these costs before declaring profits for tax.
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The way I would handle this is when you receive the fees post them to 'Fees received' and at the same time post a creditor to the amount of the amount due to your Austrian contact. Then when you close down your accounts the profit will reflect the liability to your Austrian colleague.
19% in each case has been since 2015 and was 20% before that. You may not be aware that the UK is considered a tax haven because of its low rate of Corporation Tax.