Good day all.

I have a client (close corp) that has two members in it who enjoy the use of two respective motor vehicles owned by the corporation.
These members have been given the motor vehicles since Jan 2015 to date.
Throughout the period 2015 - to date, the vehicles have been sold and new ones have been purchased by the corporation for use by the members (who are the owners).

This is a new client that's signed off its AFS to date already with a prior accountant.
2017 is now to be compiled by me.
However these members' annual personal taxes have not been completed yet.

Question 1: Right of Use of Motor Vehicles
The corporation's AFS' for 2015 + 2016 have been finalized by the prior accountant.
I've noted that the 2015 + 2016 AFS' have not accounted for the benefit of the vehicle in the members' taxable remuneration package for PAYE.
Because I never compiled those years, I am not aware of the use of those vehicles. I can only verify the 2017 year end.

Issue
- Can I only account for the fringe benefit (80% of right of use) in the 2017 tax year of the members' personal tax?
- Or am I obligated to redo the prior years submissions and add those benefits into the members' personal taxes for the 2015 - 2016's years?
- This will give rise to a massive tax owing by the members for the prior years, and also will most likely flag them for audit on work that was out of my hands, which isn't good news at all.

[To confirm: for accounting purposes, the "right of use of vehicle" amount will not be accounted for as an expense in the income statement as this is a tax entry? For what do I credit if I debit the salaries account as this "right of use" is not a cash transaction at all]

Please note: the vehicles enjoyed by the members in the 2015 + 2016 years are no longer in existence as they have been sold off.

Could you please advise as to how I can account for prior year fringe benefits on PAYE submissions already declared and paid?

Question 2: Personal policies paid by company for member
The members have their personal insurance policies and medical aid contributions paid for by the corporation.
In the prior years these payments have been allocated to the members' loan accounts, and similarly not been taxed as part of their Fringe Benefits as it was declared as a loan.

For 2017 I advised that they account for this as part of their remuneration (perks) to avoid increasing their members' loan accounts and to avoid possible tax avoidance implications. Therefore these monthly perks have been added as a benefit in their remuneration package and paye was increased with this.

However for the prior years that were already declared without these perks included, am I once again to redo and resubmit their PAYE on the FB's they have received for 2015 - 2016?
Or can I leave those payments as is in the loan account [the AFS' have already been signed off]?

Summary:
How do I account for past fringe benefits enjoyed by a member of a corporation if their AFS' have already been signed off and if their PAYE have already been declared and paid?

Thanks in advance!