SA Director's Remuneration

A director got paid by his company on 2022/23 tax year but the pay was not accounted for through payroll - can this be declared on self assessment tax return or if not, which is the best way to declare the pay taking into account the time that has elapsed since april 2023

Hi
Yes this would be included on your personal self assessment tax return.
Include as employment income and if you do not have a PAYE reference, type None.