hhheeeeeeelllllpppppp...

[VectraMan]

Presumably the OP was also 100% shareholder?

I can't see an employee could possibly be liable for CT, and shouldn't really be liable for PAYE either.

[XLMonkey]

Its not the employees - its the directors who are responsible for ensuring that CT is paid. In this situation its not clear whether the OP was BOTH an employee and a director.

On PAYE the situation is different - if the employee knows that tax hasn't been deducted at source (i.e. doesn't have payslips/P60 showing the deductions), then he/she should declare themselves self employed and complete a tax return to that effect. In this case, the employee would be liable for income tax and NI, the director would be liable for employer's NI.

Again, a moot point if director and employee are the same person.