Where a company has not registered a payroll for 2015/16 but the directors wish to include having received a salary below the Primary Threshold of £8,060 in their Self Assessment Return can that be done without the Employer's Reference field being completed.
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Depends how far below and whether they have other jobs.
If they're wanting it to cover their NI qualification, no. You'll need RTI, so you'll need an employer's reference.
The simple answer is Yes, you can - either by quoting a made-up PAYE reference like 000/unknown or by including it as Other Income. This is what you would do if the salary is no more than the NI Lower Earnings Limit of £5,824 and the directors had no other jobs or pensions.
If the salary was £5,824 or more or if either director had another job or pension, the company would have been required to register for PAYE, so you would be opening a can of worms if you include any salary.
I assume that by "having received a salary", you mean that the directors were actually paid by the company (or at least, the salary was credited to their loan accounts before 5th April 2016) and that you are not seeking to rewrite history.