delay payment of director fee

Hi, I am new the HMRC payroll system. I the the sole director and only employee of the company. Due to the unstable business since incorporation, the company cannot pay my monthly director fee and I report to HMRC no payment was made in last few months through the submission. If my company can pay my monthly director fee and the outstanding director fee since incorporation in the current month, shall I put the total amount (current months and previous months) in the box "Pay amount for income tax purposes" and add it is a late submission? Or shall I report the director fee for current month and accumulated previous months separately and only check the box for "late submission" for the accumulated previous months? Is there any comprehensive guideline for the new starter of a director understand the payroll tax system in UK or deadline of various reporting and treatment in different scenario? For example, is sick leave payment applicable to the director who paid on a monthly basis or whether I need to report for pensions if I am the sole employee and director of the company? Thank you.

Hi Jessica Leung,

As the director of your own company, you can choose when and how much you are paid.
If you take a salary on an ad hoc basis, you should report the actual pay date and pay amount when you take that salary.  
You should not report dates and payments that were never actually paid.  

You can find more information about running payroll here:  
Payroll
National Insurance for company directors
Statutory leave and time off
Pensions for your staff

Thank you.