GP Superannuation accrual / debtor

When preparing GP accounts to 31/3/05 it is apparent that several of the partners are underpaid on 6% and 14% superannuation and others are overpaid.It is understood that the amount PAID should be entered on the individuals SAR.
It is also understood that the accounts to 31/3/05 should contain an accrual for the amounts underpaid. But should they also have a debtor for those GPs who are overpaid? It would be a lot simpler if the amount paid was debited to drawings with no accrual so that the amount in the accounts tied up with the self assessment returns. Of course some GP's will get tax relief on the amount paid even though they will receive a refund when the certificates are filed.
There are so many practical difficulties with this ill thought out system and there are any number of ways to deal with the above. Does anyone know the "right" way??
knuckles