Salary payment to my mother

Hi, my mother who is in her 50s was going to do some work for the company of which I am the sole director and majority shareholder. My mother also has a small amount of shares in the company. The company paid my mother £6000 by way of a PAYE salary for the work that she was supposed to have done, but due to personal circumstances she was not able to do much. I do not want to reclaim the payment from her and I was advised by the company accountant that given the amount involved this is ok, as I do not have to demonstrate that any work was actually done. I note that all arrangements with her were verbal and there are no formal agreements in place (i.e. no employment contract). Apart from this £6000 by way of a salary and £2000 of dividends my mother did not receive any payments from the company and indeed no other income in the last tax year. I am conscious that in practice this means that the company will be pay less Corporation Tax as a result of paying her a salary. Do you agree with the advice of the company accountant? If not, what steps should be taken to rectify? The company accountants also advised that: (a) the salary payments can be made by a lump sum at the year end (rather than monthly) (b) payslips from a previous tax year of the employee can be amended retrospectively and an additional payment made (this is in relation to a different employee) Can you please let me know if you agree with the above? I asked these questions in the PAYE section of the forum and was advised by one of your colleagues to raised them in the Corporation Tax section. Thanks!

Hi Robert Beliaiev,
In relation to the payments made to your mother, we would refer to you BIM 47105 - Specific deductions - staffing costs - payments to dependants and close relatives' which also includes examples where payments may be deemed to be excessive in relation to services provided.
BIM47105 - Specific deductions: staffing costs: payments to dependants and close relatives
If you feel that the payments made were excessive, you may wish to make a voluntary disclosure, or where time limits allow, file an amended Company Tax Return to reflect the reduced employment expenses.
PAYE - annual payments can be made to employees, further information regarding 'Annual payroll scheme for  PAYE' can be found at - www.gov.uk/running-payroll/changing-paydays' .If you discover that you have paid an employee the wrong amount or made incorrect deductions, we would refer you to - www.gov.uk/payroll-errors/corrections-pay-or-deductions for further advice. 
Running payroll
Thank you.