I have a client limited company with year end 30th June 2018
No payroll has been setup as the sole director said his other employment income is above personal allowance. Subsequently he told us its only 5K for the 2018/19 tax year.
We need to run the payroll so the company get the CT deduction. Is it possible to accrue the payroll and then run the payroll in January /February 2019 as we do not want to backdate the payroll due to penalties