Last minute client has come forward.
In company accounts ending 31 Dec 2011 DLA overdrawn by £13K. The director did not include herself in P35 calculations for 5th April 2012 but submitted for staff, even though during the year she took out £22k from the company. Small portion (£1k approx) is mileage and other incidentals.
CT600 submitted in Sept 2012 with DLA in debtors and no declaration and no payment of 25%.
My advice is resubmit CT600 and pay the 25% and await fines from HMRC. How much are the fines likely to be? I assume that there will be penalties for the 25% and the lack of P11D benefits.
Any other advice greatly appreciated.