Benefit in Kind when no corp tax relief

My Ltd Co client provides IT sevices and one director has been working at a client's premises about 150 miles away for a period in excess of 24 months. The company pays the £650 per month rent for a flat used exclusively by the director Monday to Friday. For the past two years this has been charged to P & L and no Plld entry made.

Now that 24 months has passed this is no longer considered to be temporary accomodation and any rent paid should have been included on the 2009/10 P11D,  but it was not.

I recall an old accountant from one of the big firms telling me years ago that is there is no Corporation Tax relief claimed then there is no benefit, but that does not sound right. If that was the case I would show the rental payments  in the company P & L but add them back in the tax comp, and ingore any benefit in kind implications.  Someone please tell me that I can do that.

My plan B is to charge the rent payments to the director's current account (we have a 30/11/2009 year end), then pay an August 2010 salary bonus equal to a net salary of 12 x £650.  There will be an overdawn currrent account at 30/11/2009 so an interest charge should have gone on the P11d. Can this be avoided by charging the director interest and adding to the current account?

Any advice would be gratefully received.