You refer to a tax code in your initial post, would this refer to her tax code being changed for the current tax year due to circumstances in the previous year? If so, she, or I assume the accountant still has authority, can contact HMRC and have the code reset due to the change in circumstance.
In terms of her saying you haven't paid her the dividend, if the amount isn't going directly into her account and it went to yours, you haven't got a leg to stand on in court and will have to pay her the full dividend amount.
I was wondering if, or when,HMRC will accept electronically signed documents.
Does anyone have information on this?