Jessica Leung

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.