You are being too vague, to get direct help. You cannot use the words "business" and "company" and phrases such as "partner or shareholder" when the specifics of the entity types and the relationships matter to know how the regulations apply to any specific scenario. On the face of it, your question using the phrase "self charged" means it likely isn't allowed at all. But, you might be able to better define and explain the entities, the people, and the relationships for who owes what to whom and why.

You might start with Whose Tax Form are you preparing, for perspective.