As an employer, when you give employees a benefit in kind, you can decide which of the following options to perform:
Payroll the benefit: this allows you to display the tax charged for the relevant period on the payslip.
Submit an annual P11D for individual employees and whole pay schemes: this means not payrolling the benefit, but submitting the information on the P11D at the end of the year.
Payrolling the benefit in kind
Create the addition heading specific to the Other Payrolled Benefits. See How do I set up other payrolled benefit addition headings?
Assign the benefit in kind to the employee. See How do I assign posts/other payrolled benefits to employees?
Display the taxable amount on the employee's payslip. See How do I display the other payrolled benefit taxable amount on payslips?