1. I would put them under "consultancy" or whatever nominal code best reflects the service provided e.g. Cleaning if it's a cleaner. It's illegal for an employer to pay cash in hand without deducting tax and National Insurance contributions from wages.
2. For your drawings account, change the name of one of the nominal accounts, or set up a new one, in the 3000 range to read Drawings.
3. You are correct.
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