However in practice if after completing the accounts the accountant judges to elect an additional salary or a salary in general you can submit a supplementary or amended P35 after the deadline. I have never seen the Revenue come after interest or charges in my time anyway and to be honest I think it would be very backward of them to do this in any regard as the directors are chargeable persons and should have until the October deadline to get their accounts sorted. Has anyone else seen interest charged in such a case? I believe S996 covers this to a good extent.