Was the pension set up by the company or the Director in a personal capacity. If the Company set up a Directors Pension scheme, it should be included in the Company's P&L account as an overhead, and should not be included in the P35.
On the other hand if the Director had his own pension scheme set up and the company made contributions on his behalf, these payments should be included in P35.
Check with the Financial Advisor who set up the Pension Scheme and you will be able to make a call on it once you have the Full information and all the facts relating to the scheme. There should be a Policy document in force and whose name is the Policy in ? Get the facts, make NO presumptions.
Secman