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Hi there,
A quick question. Was going through my old company return, payslips, etc (I am the director of a limited company with no employees).
In one payslip I had 0 pay, 0 income tax, -166 national insurance, which, to my understanding, means in the previous months, too much NIC were deducted.
At that time, if I remember well, my accountant told me to pay myself 166 gbp as salary so the employee (me) is even. Accountant is gone in the meantime
My question is, was the company due a refund from HMRC for paying too much NI to them on the employee's (me) behalf?

I'd be very thankful if anyone could help me understand if the company, HMRC and me are all even

I'm not altogether sure what your (now missing) accountant has done, but it certainly does not sound right.

I'd be tempted to find another, give them all of your payslips since 5 April and see if they can work out what's happened.