NI contribution for director who will be employed by different company.

Hi everbody
Payroll is not my strong subject. I really need any advice.
My client is a director of the company and on payroll to tale salary from his own company. Now he is offered job from other company. When he start another company but He still want to continue his own ltd company as well. So should I do which following way or any other way I can do:
1) His salary is £12000 annually. He should keep his salary the same and also he will be on payroll for second job. We cannot issue P45 so He needs to complete P46 from his new employer and tax code for his own company will be remain 1275L and new employer must be tax code BR for him. So on payroll for his own company I must need to aggregated his earning from new company or both company needs to do own record. So end of the tax year we will aggregated his income from both company.
2) Second option we needs to keep his director salary on part time level so again P46 issues for him.
3) Third option we need to issues P45 for him and not taking his salary from own company but it will be result more CT tax for him.
Please advise me about how own company must to do his payroll and how second company must to do his payroll.
Many thanks in advance. and any advice is appreciated.
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