Pecuniary liability

Hi,
A company has submitted their P35 and it has come to light that some pecuniary liability payments have been made for employees in the year and NI has not been accounted for at the time of payment.
Any Ideas on how to sort this, short of reworking the payroll and amending the P35 would a letter to HMR&C do?
P.S. stressfull times
A company has submitted their P35 and it has come to light that some pecuniary liability payments have been made for employees in the year and NI has not been accounted for at the time of payment.
Any Ideas on how to sort this, short of reworking the payroll and amending the P35 would a letter to HMR&C do?
P.S. stressfull times
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