Directors Fees or Dividends – End of year Profits

I have a surplus in my limited company of €10,000 for 2012. Rather than pay corporation tax on this amount I wanted to take it out of the company and pay the associated PAYE PRSI and USI.

Best option???
1. Do I have to submit an amended P35 for 2012
2. or do I pay the tax at source in the current P30
3. or do I take the €10k and pay the tax in my form11 for 2012?

Amended P35.

I would suggest a supplementary P35 rather than an amended one.

If you want to accrue fees for accounts year end 31.12.2012 to reduce your CT liability (for example) the rules require that the PAYE etc be paid within six months of the year end. In this case the PAYE would be due around 30th June. You may be liable for a small amount of interest but on €5K of PAYE etc the interest is small enough that perhaps the Collector General won't bother.