I ask my client's to tell me when they take dividends. Normally we agree a figure they are going to withdrawl from the company each month and I do the necessary paper work. Some of my clients I only see once a year and I discover they have been taking money out form the business bank account in variable amounts ie not sticking to the agreement (even though I do contact them during the year to ask if anything has changed).
For these clients I now process the dividend payments I make during the year as a credit to their DLA and when I get the bank account details from them (after the year end) I debit their withdrawls against the DLA. I know this is not perfect and HMRC may well not like it, but I'm sure Im not the only accountant with these types of clients.
What do the rest of you do? I can't affrod to ditch them.