Tier-1 Extension in 2013 and just started Limited Company

[girish]

Dear Friends,
I have just started contracting jobs and i have setup my limited company in month of December. i have included my wife as a 1% share holder and myself as 99%. I am due to apply for Tier-1 extension in Jan 2013

I was thinking of how do i show to HMRC of my salary of December as the invoice for december was generated on 1st january and the payment was made on 12th January into my business account. Also i am in the process of getting my PAYE registered.

What is the best way i should take the money out for December now as i am in mid of January ? Show i draw dividend alone at this stage for DEC and JAN until i get teh PAYE created ?

Can somebody please advise; if this would be an issue to HMRC please ?

Thanks
Girish