New limited company first year of trade to 31/3/2011. Previously was self employed. Director has not taken any salary and did not register as employer. Expenses taken from company for car, hotels, subsistance etc. Car was not taken into the company therefore mileage allowance will be claimed, however, as the company is not registered as an employer it is not possible to provide a P11D for the expenses. Can and should this be done retrospectively or how else can the expenses be claimed. For the future the company will apply for a dispensation for the expenses. The Director clearly did not understand the differences in sole trader and limited company and has carried on as if he were a sole trader. Only now, when the first account are due has he decided he needs advice! I would appreciate some help if anyone has come across this before.