From 2016/17 employers have the option to deal with the tax on most benefits in kind provided to employers via the payroll insted of reporting them to HMRC after the year end in a process known as Payrolling. Employers wishing to pauroll benefits for the 2016/17 tax year must registyer to do so before 6 April 2016.
HMRC have published guidance on how payrolling will work in practie and what employers need to do. The guidance is available on the GOV.UK website.